SKRIPSI AKS
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, REPUTASI KAP, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN
ABSTRACT This study aims to determine the effect of corporate governance consisting of independent board of commissioners and audit committees, as well as company size, KAP reputation and financial distress on the integrity of the financial statements of BUMN companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The data in this study used secondary data by using data collection techniques in the form of documentation methods. The population in this study are BUMN companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample in this study were 70 samples. The sampling technique in this study used a purposive sampling technique. The data analysis method used in this study is a quantitative analysis technique with multiple regression analysis tools. Based on the data analysis, it shows that the financial distress variable has a positive effect on the integrity of the financial statements. However, the firm size variable has a negative effect on the integrity of the financial statements. Meanwhile, the independent board of commissioners, audit committee, and KAP reputation have no effect on the integrity of the financial statements of BUMN companies listed on the Indonesia Stock Exchange for the 2016-2020 period Keyword: Independent Board of Commissioners, Audit Committee, Company Size, KAP Reputation, Financial Distress, Financial Report Integrity
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