DETERMINASI INTEGRITAS LAPORAN KEUANGAN

Muhammad Azhar Baihaqi, . (2023) DETERMINASI INTEGRITAS LAPORAN KEUANGAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research was conducted to determine the influence of company size, financial distress, independent commissioners, and public accounting firm size on the integrity of financial statements in infrastructure sector companies with profitability as a control variable. This research is a type of quantitative research using secondary data originating from audited financial statements and company annual reports. The sample selection technique used purposive sampling with a total of 156 samples obtained from 67 infrastructure sector companies. The tests carried out in this research were regression model selection tests, classical assumption tests, hypothesis tests, and multiple linear regression tests using STATA software version 17. Based on the results of the tests that have been carried out, it is concluded that 1) company size has no effect on the integrity of financial statements; 2) financial distress has no effect on the integrity of financial statements; 3) independent commissioners have a positive influence on the integrity of financial statements; 4) Public Accounting Firm Size has a positive effect on the integrity of financial statements. Keywords: Company Size, Financial Distress, Independent Commissioners, and Public Accounting Firm Size.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112169] [Pembimbing: Praptiningsih] [Penguji 1: Ayunita Ajengtiyas] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Company Size, Financial Distress, Independent Commissioners, and Public Accounting Firm Size
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Muhammad Azhar Baihaqi
Date Deposited: 20 Mar 2024 07:30
Last Modified: 20 Mar 2024 07:30
URI: http://repository.upnvj.ac.id/id/eprint/27594

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