PENGARUH RISIKO LITIGASI DAN CEO CONSCIENTIOUSNESS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN BUMN

• Main Author: Anisa Armanda Putri, - (Author)
• Format: Book
• Published: 2021-08-20.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Penelitian ini menguji pengaruh risiko litigasi dan CEO Conscientiousness terhadap kualitas laporan keuangan. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh risiko litigasi terhadap kualitas laporan keuangan dan bagaimana perngaruh CEO conscientiousness. Metode penelitian yang digunakan ialah deskriptif verifikatif dengan pendekatan kuantitatif. Sampel penelitian menggunakan metode purposive sampling dengan jumlah 21 perusahaan. Data yang digunakan ialah data sekunder yaitu laporan keuangan dari tahun 2015-2019 sehingga jumlah keseluruhan data sebanyak 105. Pengujian hipotesis menggunakan analisis regresi sederhadana, uji t dan uji f. Hasil pengujian hipotesis pada penelitian ini yaitu (1) risiko litigasi berpengaruh negatif terhadap kualitas laporan keuangan; (2) CEO Conscientiousness berpengaruh positif terhadap kualitas laporan keuangan. This study examines the effect of litigation risk and CEO Conscientiousness on the quality of financial statements. This study aims to determine how the effect of litigation risk on the quality of financial statements and how the influence of CEO conscientiousness. The research method used is descriptive verification with a quantitative approach. The research sample used purposive sampling method with a total of 21 companies. The data used is secondary data, namely financial statements from 2015-2019 so that the total number of data is 105. Hypothesis testing uses simple regression analysis, t-test and f-test. The results of hypothesis testing in this study are (1) litigation risk has a negative effect on the quality of financial statements; (2) CEO Conscientiousness has a positive effect on the quality of financial reports.

Item Description

http://repository.upi.edu/68990/1/S_PEA_1705273_Pengaruh%20Risiko%20Litigasi%20Dan%20CEO%20Conscientiousness%20Terhadap%20Kualitas%20Laporan%20Keuangan%20Pada%20Perusahaan%20BUMN.pdf
http://repository.upi.edu/68990/2/S_PEA_1705273_BAB%201.pdf
http://repository.upi.edu/68990/3/S_PEA_1705273_BAB%202.pdf
http://repository.upi.edu/68990/4/S_PEA_1705273_BAB%203.pdf
http://repository.upi.edu/68990/5/S_PEA_1705273_BAB%204.pdf
http://repository.upi.edu/68990/6/S_PEA_1705273_BAB%205.pdf
http://repository.upi.edu/68990/7/S_PEA_1705273_Lampiran.pdf