SKRIPSI AKS

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KUALITAS PELAPORAN KEUANGAN PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2019

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ABSTRACT

This study aims to determine the effect of ownership structure on the
quality of financial reporting of family companies listed on the Indonesia Stock
Exchange in 2018-2019. The independent variable used is ownership structure
which is represented by concentration of ownership, foreign ownership,
institutional ownership, public ownership and family ownership, while the
dependent quality variable is the quality of financial reporting.
The population used in this study is a family company listed on the
Indonesia Stock Exchange in 2018-2019. Sample selection using purposive
sampling method so that the data used in this study are 112 data. The data used
is secondary data in the form of company annual reports in 2018 and 2019. The
data analysis used is using panel data regression with the help of the Eviews 10
application.
Based on data analysis conducted by panel data regression analysis, it
shows that the independent variables concentration of ownership, foreign
ownership and institutional ownership have no effect on the quality of financial
reporting. Meanwhile, public ownership has a positive effect on the quality of
financial reporting. But family ownership has a negative effect on the quality of
financial reporting in family companies in 2018-2019.

Keywords: Quality of financial reporting, concentration of ownership, foreign
ownership, institutional ownership, public ownership, family ownership

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Ketersediaan

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Informasi Detail

Judul Seri

-

No. Panggil

2X6.2 ANI p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 114 halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Anin Dita Rahma Putri

Versi lain/terkait

Lampiran Berkas

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