Analisis Pengaruh Tata Kelola Perusahaan terhadap Kualitas Laporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI)

Rina, Rina (2019) Analisis Pengaruh Tata Kelola Perusahaan terhadap Kualitas Laporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI). Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tata kelola perusahaan terhadap kualitas laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen yang digunakan dalam penelitian ini berupa kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, ukuran dewan, komisaris independen, ukuran komite audit, komite audit independen, dan variabel kontrol ukuran perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data 403 perusahaan dengan periode 2013-2017 dan menggunakan metode purposive sampling. Program yang digunakan dalam pengujian data adalah SPSS versi 22 dan Eviews versi 10. Hasil dari penelitian ini adalah kepemilikan manajerial dan kepemilikan institusional berpengaruh signifikan positif terhadap kualitas laporan keuangan dan ukuran dewan dan komisaris independen berpengaruh signifikan negatif terhadap kualitas laporan keuangan sedangkan kepemilikan asing, ukuran komite audit dan komite audit independen tidak berpengaruh terhadap kualitas laporan keuangan. ********************************************************************** This study aims to determine the effect of corporate governance on the financial reporting quality of companies listed on Indonesia Stock Exchange (IDX). The independent variables analyzed in this study are managerial ownership, institutional ownership, foreign ownership, board size, independent commissioner, audit committee size, audit committee independent and control variables namely firm size. The sample used in this study is companies listed on Indonesia Stock Exchange (IDX). This research uses data from 403 companies with the period 2013-2017 and uses purposive sampling method. The program used in analyze data is SPSS version 22 and Eviews version 10. The results of this research are managerial ownership and institutional ownership are positively significant on financial reporting quality and the board size and independent commissioner are negatively significant on financial reporting quality while foreign ownership, audit committee size, audit committee independent have no effect on financial reporting quality.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Financial Reporting Quality, Corporate Governance.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HD Industries. Land use. Labor
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 16 Jul 2019 05:53
Last Modified: 05 Oct 2020 06:58
URI: http://repository.uib.ac.id/id/eprint/1378

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