Skripsi

PENGARUH KOMISARIS INDEPENDEN, AUDITOR SPESIALISASI INDUSTRI, KEPEMILIKAN INSTITUSIONAL, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022)

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Penilaian

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This research aims to determine the influence of independent commissioners, industry specialization auditors, institutional ownership, and audit tenure on the integrity of financial reports in manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2022. The method used in this research is a quantitative method. The population used in this research is manufacturing sector companies for the 2018-2022 period. The data collection method used was purposive sampling with a sample size of 540. The data analysis technique used Eviews 12 with panel data regression analysis. The research results show that independent commissioners have a significant positive effect on the integrity of financial reports. Meanwhile, auditor industry specialization, institutional ownership, and audit tenure have a significant negative effect on the integrity of financial reports.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407004334	T150950	T1509502024	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1509502024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xviii, 132 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Komisaris independen
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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