PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Niken Ayu Larasati, . (2013) PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The main purpose of this study is to examine the influence of variable Institutional Ownership, Independent Commissioner, and Leverage towards Integrity of the Financial Statements which is proxied by the index of conservatism. The study population is a banking company listed on the Indonesia Stock Exchange (BEI) during the year in 2009-2011. The research sample totaling 23 banking companies in accordance with the characteristics of the sample selection by purposive sampling method. Data analysis using multiple linear regression. The result showed that Institutional Ownership, Independent Commissioner, and Leverage simultaneously are insignificant influence to the Integrity of the Financial Statements. And partially, all independent variables Institutional Ownership, the independent commissioner, and Leverage are insignificant influence to the Integrity of the Financial Statements. The results of the analysis using the coefficient of determination is known that 3.1 percent of the variable of the Integrity of Financial Statements can be explained by the independent variables examined in this study and 96.9 percent is explained by other factors outside the model.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil : 0910112128] [Penguji II/Pembimbing : P. Simorangkir] [Penguji I : Akhmad Saebani] [Ketua Penguji : Dadang Mulyana]
Uncontrolled Keywords:	Integrity of the Financial Statements, Institutional Ownership, Independent Commissioner, Leverage.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Muamar Khadafi
Date Deposited:	05 Jun 2024 08:49
Last Modified:	05 Jun 2024 08:49
URI:	http://repository.upnvj.ac.id/id/eprint/30142

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