PENGARUH KOMISARIS INDEPENDEN, AUDITOR SPESIALISASI INDUSTRI, KEPEMILIKAN INSTITUSIONAL, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022)

PRAWESTI, AJENG NOVERLI WINDI and Kalsum, Umi (2024) PENGARUH KOMISARIS INDEPENDEN, AUDITOR SPESIALISASI INDUSTRI, KEPEMILIKAN INSTITUSIONAL, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the influence of independent commissioners, industry specialization auditors, institutional ownership, and audit tenure on the integrity of financial reports in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2022. The method used in this research is a quantitative method. The population used in this research is manufacturing sector companies for the 2018-2022 period. The data collection method used was purposive sampling with a sample size of 540. The data analysis technique used Eviews 12 with panel data regression analysis. The research results show that independent commissioners have a significant positive effect on the integrity of financial reports. Meanwhile, auditor industry specialization, institutional ownership, and audit tenure have a significant negative effect on the integrity of financial reports.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Integritas Laporan Keuangan, Komisaris Independen, Auditor Spesialisasi Industri, Kepemilikan Institusional, Audit Tenure
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ajeng Noverli Windi Prawesti
Date Deposited:	15 Jul 2024 05:59
Last Modified:	15 Jul 2024 05:59
URI:	http://repository.unsri.ac.id/id/eprint/150950

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