PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

Clarissa Valentina Revano, . (2026) PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (620kB)
[img] Text
AWAL.pdf
Download (1MB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only
Download (778kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (713kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (506kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (675kB)
[img] Text
BAB 5.pdf
Download (152kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (256kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository staff only
Download (150kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (636kB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (22MB)
[img] Text
ARTIKEL.pdf
Restricted to Repository staff only
Download (411kB)

Abstract

Reliable financial information for investors and other stakeholders is ensured through the integrity of financial statements, making it an essential aspect. The effects of institutional ownership, managerial ownership, an audit committee, and independent commissioners on the integrity of financial statements—with audit quality positioned as a moderating variable—are examined in this study, focusing on infrastructure companies listed on the Indonesia Stock Exchange within the 2020–2024 timeframe. In this research, accounting conservatism through the CONACC model is utilized as a proxy to measure the integrity of financial statements. A sample comprising 48 companies, which yielded 235 firm-year observations, was established through a purposive sampling technique. The analysis of the data was executed using Moderated Regression Analysis (MRA) within a Fixed Effect Model (FEM) framework, supplemented by robust standard errors. No significant effects were found from institutional ownership, managerial ownership, the audit committee, or independent commissioners on the integrity of financial statements. On the other hand, the reinforcement of the effects of both institutional and managerial ownership was successfully demonstrated by audit quality; however, the effects of the audit committee and independent commissioners failed to be moderated. Through these findings, audit quality is suggested to be more effective in strengthening ownership structure-based governance mechanisms rather than formal corporate governance oversight mechanisms.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112128] [Pembimbing: Anda Dwiharyadi] [Penguji 1: Rahmiyatus Syukra] [Ketua Penguji: Retna Sari]
Uncontrolled Keywords: Financial Statement Integrity, Corporate Governance Mechanisms, Audit Quality, Accounting Conservatism
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: CLARISSA VALENTINA REVANO
Date Deposited: 07 Sep 2026 08:17
Last Modified: 07 Sep 2026 08:17
URI: http://repository.upnvj.ac.id/id/eprint/51695

Actions (login required)

View Item View Item