NURFIANA, RAHMADINDA and Kalsum, Umi (2025) PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, AUDIT TENURE, ROTASI AUDITOR, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). Undergraduate thesis, Sriwijaya University.
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Abstract
This research aims to determine the effect of good corporate governance, ownership structure, auditor rotation, and auditor industry specialization on integrity of financial reports in manufacturing companies listed on Indonesian stock exchange in 2019-2023. The method used in this research is a quantitative method. The population used in this research is manufacturing companies for the 2019-2023 period. The data collection method used was purposive sampling with a total sample of 250. The data analysis technique used SPSS 27 with multiple linear regression analysis. The research results show that independent commissioners and foreign ownership have a positive effect on the integrity of financial reports. And audit committees, public ownership, audit tenure, and auditor industry specialization have a negative effect on the integrity of financial reports. Meanwhile, institutional ownership, managerial ownership, and auditor rotation have no effect on the integrity of financial reports.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Integrity of Financial Reports, Good Corporate Governance, Ownership Structure, Audit Tenure, Auditor Rotation, Auditor Industry Specialization |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Rahmadinda Nurfiana |
| Date Deposited: | 19 Sep 2025 02:24 |
| Last Modified: | 19 Sep 2025 02:24 |
| URI: | http://repository.unsri.ac.id/id/eprint/184253 |
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