PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023)

ANGGRAINI, RENA and Tjandrakirana DP, Rina (2024) PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to determine the effect of good corporate governance (institutional ownership, managerial ownership, board of commissioners), company size, and company age on the quality of financial statement. This research_ is a type of comparative casual research and the data used are quantitative data. The population in this study are all companies manufacturing listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique. The sample amounted 44 companies, so that the research data used were 132. The analytical method used is multiple linear regression analysis with the aid of SPSS 27 software. Based on the results of the data analysis, there is no influence of institusional ownership the quality of dinancial statement, the influence of managerial ownership, board of commissioners, company size, and company age on the quality of financial statement. Kata Kunci: Institutional Ownership, Managerial Ownership, Board Of Commissioners), Company Size, Company Age, Quality Of Financial

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris, Ukuran Perusahaan, Umur Perusahaan, Kualitas Laporan Keuangan
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Rena Anggraini
Date Deposited: 27 Aug 2024 02:46
Last Modified: 27 Aug 2024 02:46
URI: http://repository.unsri.ac.id/id/eprint/156208

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