Analisis Pengaruh Leverage dan Kepemilikan Institusional terhadap Kualitas Laporan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Ovtavina, Vivi Vera (2019) Analisis Pengaruh Leverage dan Kepemilikan Institusional terhadap Kualitas Laporan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian analisis ini mempunyai maksud untuk menganalisis adanya pengaruh leverage dan kepemilikan institusional yang mempengaruhi kualitas laporan keuangan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel yang diambil dalam penelitian ini berupa leverage, kepemilikan institusional, tingkat pengembalian aset, rasio pasar, tahun berdiri perusahaan, ukuran perusahaan dan beta serta variable kontrol umur perusahaan. Perusahaan menggunakan sampel sebanyak 347 perusahaan selama lima tahun dalam periode 2013-2017 dengan metode purposive sampling. Penelitian ini menggunakan software statistic dalam pengujian data berupa program SPSS dan program Eviews. Kesimpulan hasil dalam melakukan analisis tersebut bahwa leverage dan kepemilikan institusional berpengaruh signifikan negatif terhadap kualitas laporan keuangan, sedangkan tingkat pengembalian aset dan ukuran perusahaan menunjukkan hasil signifikan positif terhadap kualitas laporan keuangan. Variabel rasio pasar, tahun berdiri perusahaan, beta dan variabel kontrol yaitu umur perusahaan menunjukkan hasil tidak signifikan terhadap kualitas laporan keuangan. ********************************************************************** This case aims for analyzing the existence of the influence leverage and institutional ownership that will affect the quality of financial reporting statements in companies listed on the Indonesia Stock Exchange. The variable taken in this study consisted of variable leverage, institutional ownership, return on assets, market to book ratio, year, size, beta, and the variable control is firm age. The total companies that used the research samples were 347 companies in the 2013-2017 period using the purposive sampling method. This study case using statistical software that using by testing data in the form of SPSS and Eviews. The conclusion from the results is leverage and institutional ownership have effect significant negative on the financial reporting quality, while the variable of return on assets and firm size show significant positive results on financial reporting quality. Market to book ratio, year, beta, and control variable which are the firm age showed no significant results on the financial reporting quality.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 20
Uncontrolled Keywords: Leverage, Institutional Ownership, Financial Reporting Quality
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 10:02
Last Modified: 05 Oct 2020 07:46
URI: http://repository.uib.ac.id/id/eprint/1926

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