PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INTEGRITAS LAPORAN KEUANGAN(Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)

• Main Author: Fasya Nabilah Oktariani, - (Author)
• Format: Book
• Published: 2022-08-31.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/86468/1/S_PEA_1807172_Title.pdf; http://repository.upi.edu/86468/2/S_PEA_1807172_Chapter1.pdf; http://repository.upi.edu/86468/3/S_PEA_1807172_Chapter2.pdf; http://repository.upi.edu/86468/4/S_PEA_1807172_Chapter3.pdf; http://repository.upi.edu/86468/5/S_PEA_1807172_Chapter4.pdf; http://repository.upi.edu/86468/6/S_PEA_1807172_Chapter5.pdf; http://repository.upi.edu/86468/7/S_PEA_1807172_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, komite audit, kepemilikan manajerial dan kepemilikan institusional terhadap integritas laporan keuangan pada perusahaan property dan real estate yang terdaftar di BEI tahun 2016-2020. Metode pengambilan sampel menggunakan purposive sampling method yang menghasilkan 23 perusahaan sebagai sampel. Analisis data penelitian menggunakan regresi data panel dengan bantuan Eviews 12. Hasil penelitian menunjukan bahwa kepemilikan manajerial berpengaruh terhadap integritas laporan keuangan, sementara komisaris independen, komite audit dan kepemilikan institusional tidak berpengaruh terhadap integritas laporan keuangan. Kata Kunci : Komisaris Independen, Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional, Integritas Laporan Keuangan. This study aims to determine the effect of independent commissioners, audit committees, managerial ownership and institutional ownership on the integrity of financial statements in property and real estate companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling method used purposive sampling method which resulted in 23 companies as samples. Analysis of research data used panel data regression with the help of Eviews 12. The results showed that managerial ownership had an effect on the integrity of financial statements, while independent commissioners, audit committees and institutional ownership had no effect on the integrity of financial statements. Keywords : Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership, Financial Report Integrity.