FLORENSIA, DERTIANA IRMA and Wahyudi, Tertiarto (2025) PENGARUH KARAKTERISTIK KOMITE AUDIT, KEBERAGAMAN GENDER DIREKSI, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023). Undergraduate thesis, Sriwijaya University.
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Abstract
Penelitian ini memiliki tujuan untuk menguji secara empiris pengaruh dari variabel ukuran komite audit, frekuensi rapat komite audit, financial expertise audit committee, keberagaman gender direksi, dan kualitas audit terhadap integritas laporan keuangan. Objek yang digunakan pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2021-2023. Populasi pada penelitian ini sebanyak 87 perusahaan dan sampel yang diperoleh sebesar 37 perusahaan dengan total 111 observasi. Metode kuantitatif merupakan jenis penelitian ini dan datanya berupa data sekunder. Pengujian digunakan dengan bantuan SPSS versi 26. Terakhir, hasil penelitian menunjukkan bahwa frekuensi rapat komite audit dan financial expertise audit committee memiliki pengaruh positif terhadap integritas laporan keuangan. Sedangkan ukuran komite audit, keberagaman gender direksi, dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan. Kata Kunci: Ukuran komite audit, Frekuensi Rapat Komite Audit, Financial Expertise Audit Committee, Keberagaman Gender Direksi, Kualitas Audit, Integritas Laporan Keuangan
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Ukuran komite audit, Frekuensi Rapat Komite Audit, Financial Expertise Audit Committee, Keberagaman Gender Direksi, Kualitas Audit, Integritas Laporan Keuangan |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Dertiana Irma Florensia |
Date Deposited: | 14 Mar 2025 02:57 |
Last Modified: | 14 Mar 2025 02:57 |
URI: | http://repository.unsri.ac.id/id/eprint/168694 |
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