PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, AUDIT REPORT LAG, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023)

ANDINI, YUNI and Wahyudi, Tertiarto (2025) PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, AUDIT REPORT LAG, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of managerial ownership variables, independent commissioners, audit report lag, audit tenure and audit quality on the integrity of financial statements. The object of this research is manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2019-2023. The number of research samples was 23 companies with a total of 104 observations. This type of research is quantitative research with the type of data in the form of secondary data. The results of the analysis showed that the variables of independent commissioners and audit report lag had an effect on the integrity of financial statements, while the variables of managerial ownership, audit tenure and audit quality had no effect on the integrity of financial statements. Keywords: Managerial Ownership, Independent Commissioner, Audit Report Lag, Audit Tenure, Audit Quality, Financial Statement Integrity

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Kepemilikan Manajerial, Komisaris Independen, Audit Report Lag, Audit Tenure, Kualitas Audit, Integritas Laporan Keuangan
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Yuni Andini
Date Deposited:	18 Jan 2025 15:36
Last Modified:	18 Jan 2025 15:36
URI:	http://repository.unsri.ac.id/id/eprint/165531

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