Laela, Nur (2012) Pengaruh Independensi, Mekanisme Corporate Governance, Leverage, Dan Ukuran Kap Terhadap Integritas Laporan Keungan. Other thesis, STIE Bank BPD Jateng.
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A.12.12. Nur Laela.pdf Download (3MB) |
Abstract
This study aimed to obtain empirical evidence on the effects of independence, corporate governance mechanisms (institutional ownership, managerial ownership, audit committees, independent commissioners), leverage, and size of the KAP to the integrity of the financial statements of all companies listed on the Indonesia Stock Exchange. Integrity defined the extent of the financial statements ormation. Independent variables used in this study were analyzed with old independence audit engagement, corporate governance mechanisms (analyzed by institutional ownership, managerial ownership, audit committees, independent commissioners), leverage, and size of the KAP. Dependent variables used in this study is the integrity of the financial statements analyzed by conservatism, in the year 2006-2010. Total observation sample is 134 determined by purposive sampling method. The method of testing hypotheses using multiple linear regression. The results show that leverage, size KAP, and the audit committee significant effect on the integrity of the financial statements.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | integritas laporan keuangan, independensi, good corporate governance, leverage,dan ukuran KAP. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Art |
| Depositing User: | Magang Magang Siswa |
| Date Deposited: | 19 Feb 2024 05:41 |
| Last Modified: | 19 Feb 2024 05:41 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1640 |
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