PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017 – 2021)

ADRAN, M. FADHLURROHMAN and Wahyudi, Tertiarto and Nurullah, Asfeni (2023) PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE, DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2017 – 2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically test and analyze the influence of corporate governance structure, audit tenure, and measure the size of public accounting firms on the integrity of financial statements. The type of data used in this study is secondary data taken from financial reports and annual reports published by IDX on web www.idx.co.id. The population in this study is 22 manufacturing companies listed on the IDX during the 2017-2021 period with a total of 110 observation samples. The sampling technique in this study is the purposive sampling method. The data obtained were analyzed by descriptive statistical analysis techniques. Based on the test results, it is known that the independent commissioners variables have a negative and significant effect on the integrity of financial statements, meanwhile institutional ownership variables have no effect on the integrity of financial statement, audit committee variables have no influence on the integrity of financial statements, audit tenure variables also have no influence on the integrity of financial statements, and the size of public accounting firms have a significant influence and have a negative correlation with the integrity of financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Komisaris Independen, Kepemilikan Institusional, Komite Audit, Audit Tenure, Ukuran KAP, Integritas Laporan Keuangan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing R Medicine > RA Public aspects of medicine > RA399 Regulation of medical practice. Evaluation and quality control of medical care. Medical audit
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M. Fadhlurrohman Adran
Date Deposited:	24 Aug 2023 06:27
Last Modified:	24 Aug 2023 06:27
URI:	http://repository.unsri.ac.id/id/eprint/127803

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