Akbar Ravi Mersiyan, . (2024) PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KUALITAS LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research was conducted using quantitative research methods with the aim of examining the influence of independent commissioners and institutional ownership on the quality of financial reports with profitability as control variables. This research uses secondary data from infrastructure, utilities and transportation sector companies listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Sampling used a purposive sampling method which resulted in 94 companies. Random Effect Model (REM) with multiple linear regression was used in this research. Hypothesis testing in this research uses a multiple linear regression model. The results of this research are: (1) Independent Commissioners have no influence on the quality of financial reports (2) Institutional Ownership has a positive influence on the quality of financial reports. (3) profitability as control variables do not have a significant influence on the quality of financial reports.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2010112023] [Pembimbing: Andy Setiawan] [Penguji 1: Krisno Septyan] [Penguji 2: Ranti Nugraheni] |
| Uncontrolled Keywords: | Quality of Financial Reports, Independent Commissioner, Institutional Ownership |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Akbar Ravi Mersiyan |
| Date Deposited: | 21 Mar 2024 04:11 |
| Last Modified: | 21 Mar 2024 04:11 |
| URI: | http://repository.upnvj.ac.id/id/eprint/27721 |
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