Skripsi

PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN, AUDIT REPORT LAG, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2023)

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Penilaian

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This study aims to empirically examine the effect of managerial ownership variables, independent commissioners, audit report lag, audit tenure and audit quality on the integrity of financial statements. The object of this research is manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in 2019-2023. The number of research samples was 23 companies with a total of 104 observations. This type of research is quantitative research with the type of data in the form of secondary data. The results of the analysis showed that the variables of independent commissioners and audit report lag had an effect on the integrity of financial statements, while the variables of managerial ownership, audit tenure and audit quality had no effect on the integrity of financial statements. Keywords: Managerial Ownership, Independent Commissioner, Audit Report Lag, Audit Tenure, Audit Quality, Financial Statement Integrity

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000501	T165531	T1655312025	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1655312025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2025

Collation

xix, 112 hlm.: ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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