PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, GENDER DIVERSITY, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019 – 2023

TARIGAN, RUTH CAHAYA and DP, Rina Tjandrakirana (2025) PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, GENDER DIVERSITY, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019 – 2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of profitability, managerial ownership, gender diversity, and audit quality on the integrity of financial statements. The population used in this study are banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. There are 180 company samples in this study which were selected based on the purposive sampling method. The data analysis technique used is multiple linear regression analysis with the help of the SPSS 27 program. Based on the results of the study, profitability has a positive effect on the integrity of financial statements, and managerial ownership has a negative effect on the integrity of financial statements, while gender diversity, and audit quality have no effect on the integrity of financial statements. Keywords: Profitability, Managerial Ownership, Gender Diversity, Audit Quality, and Financial Statement Integrity.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Kepemilikan Manajerial, Gender Diversity, Kualitas Audit, dan Integritas laporan Keuangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ruth Cahaya Tarigan
Date Deposited:	18 Jan 2025 06:57
Last Modified:	18 Jan 2025 06:57
URI:	http://repository.unsri.ac.id/id/eprint/165432

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