PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN

Luthfi Baihaqi, . (2014) PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aimed to examine the effect of variable Institutional Ownership, Independent Commissioner and the Integrity Audit Committee Financial Statements with Management Earnings proxy. The study population is a basic chemical manufacturing industry sectors listed on the Indonesia Stock Exchange (IDX) during the year 2010-2012. Sampel numbered 12 companies manufacturing basic chemical industry sector in accordance with the characteristics of the sample by the method of purposive selection sampling. Analisis research output using regression linear. Research shows that variable Institutional Ownership, independent Commissioner, Audit Comite together no significant effect on the Integrity Reports finance. And partially, the entire Institutional Ownership is the independent variable, the independent Commissioner and Audit Committee no significant effect on the Integrity finance. report analyzes using known coefficient of determination that -3.5 percent of variable integrity financial Statements which is equal to zero meaning that there is no influence of institutional ownership variables, independent directors, and the audit committee of the integrity of the financial statements.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1010112028] [Penguji II (Pembimbing) : Dadang Mulyana] [Penguji I : Lidya Primta S] [Ketua Penguji : Ni Putu Eka Widiastuti]
Uncontrolled Keywords: Audit Committee, Independent Commissioner, Integrity Financial Statement, and Institutional Ownership.
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muamar Khadafi
Date Deposited: 28 Oct 2024 09:38
Last Modified: 28 Oct 2024 09:38
URI: http://repository.upnvj.ac.id/id/eprint/33941

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