SKRIPSI AKS

Pengaruh Kepemilikan Manajerial, Intellectual Capital, Kualitas Audit dan Financial Distress Terhadap Integritas Laporan Keuangan

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ABSTRACT

The purpose of this research is to determine the influence of managerial
ignorance, intellectual capital, audit quality and financial distress on the integrity
of financial reports. With control variables company size and leverage. This type
of research is quantitative research and the method used in this research is
descriptive research by analyzing secondary data.
The population of this research is manufacturing companies listed on the
Indonesia Stock Exchange (BEI) in 2019-2021. The sample selection technique is
purposive sampling. The sample that meets the specified criteria is 157 companies.
The data analysis used in this research is Eviews 12 panel data regression analysis
software. Based on data analysis carried out in this research, the results show that
managerial ownership, intellectual capital, audit quality and financial distress
have no effect on the integrity of financial reports.
Based on the results of this research, it can be said that the integrity of
financial reports cannot be influenced by the dependent variable used, but in this
study leverage as a control variable can actually influence the integrity of financial
reports.
Keywords: managerial ownership, intellectual capital, audit quality, financial
distress, company size, leverage, integrity of financial reports.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2x6.2 FIT p 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 284 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2x6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Fitri Handayani

Versi lain/terkait

Lampiran Berkas

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