PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, LEVERAGE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)

ARYATI, DWI and Listya, Anisa (2023) PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, LEVERAGE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to obtain empirical evidence regarding the effect of managerial ownership, audit committee, leverage, and the size of the Public Accounting Firm on the integrity of financial statements. This study uses quantitative methods with secondary data acquisition. The population used in this study were property and real estate companies for the 2017-2021 period with a research sample of 46 companies. Data were analyzed using SPSS version 25.0. The integrity of financial statements in this study is measured using the conservatism index. The results of the study show that managerial ownership, leverage, and size of a public accounting firm have no significant effect on the integrity of financial statements. Meanwhile, the audit committee has a positive and significant effect on the integrity of financial statements.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Integritas Laporan Keuangan, Kepemilikan Manajerial, Komite Audit, Leverage, Ukuran Kantor Akuntan Publik, Kualitas Audit
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 28423 not found.
Date Deposited:	09 Mar 2023 03:13
Last Modified:	09 Mar 2023 03:13
URI:	http://repository.unsri.ac.id/id/eprint/90403

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