Putri, Inka Rahma (2025) Pengaruh Struktur Kepemilikan, Good Corporate Governance Terhadap Integritas Laporan Keuangan Dengan Kualitas Laba Sebagai Variabel Moderasi (Studi Pada Perusahaan Yang Tergabung Dalam Indeks Lq45 Periode 2020-2023). Skripsi thesis, STIE Bank BPD Jateng.
![[img]](http://eprints.stiebankbpdjateng.ac.id/style/images/fileicons/text.png) |
Text
DAFTAR PUSTAKA.pdf Download (147kB) |
|
Text
BAB 1 s.d. BAB 3.pdf Download (254kB) |
Abstract
This study aims to examine the effect of ownership structure, good corporate governance on the integrity of financial reporting studies on those incorporated in the LQ45 index for the 2020-2023 period. Financial statement integrity is measured using the market to book ratio. This study uses multiple linear regression analysis with Moderated Regression Analysis (MRA) with the IBM SPSS 27 application. Of the 45 companies, the final sample consisted of 26 companies with a total of 104 samples selected through purposive sampling. The results showed that ownership structure has a negative but significant effect on the integrity of financial statements, good corporate governance has a positive effect on the integrity of financial statement, earnings quality weakens the relationship between ownership structure and financial statement integrity, and earnings quality strengthens the relationship between good corporate governance and financial statement integrity. This research can enrich the literature and provide practical insights for the investors, companies, and academics in understanding the factors that influence financial statement transparency. Keywords : Financial tatement Integrity, Ownership Structure, Good Corporate Governance, and Earnings Quality
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan, good corporate governance terhadap integritas laporan keuangan studi pada yang tergabung dalam indeks LQ45 periode 2020-2023. Integritas laporan keuangan diukur menggunakan market to book ratio. Penelitian ini menggunakan analisis regresi linear berganda dengan Moderated Regression Anaysis (MRA) dengan aplikasi IBM SPSS 27. Dari 45 perusahaan, sampel akhir terdiri dari 26 perusahaan dengan total 104 sampel yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa struktur kepemilikan berpengaruh negatif tetapi signifikan terhadap integritas laporan keuangan, good corporate governance berpengaruh positif terhadap integritas laporan keuangan, kualitas laba memperlemah hubungan antara struktur kepemilkan terhadap integritas laporan keuangan, dan kualitas laba memperkuat hubungan antara good corporate governance terhadap integritas laporan keuangan. Penelitian ini dapat memperkaya literature dan memberikan wawasan praktis bagi investor, perusahaan, dan akademisi dalam memahami faktor yang memengaruhi transparansi laporan keuangan. |
| Uncontrolled Keywords: | Financial tatement Integrity; Ownership Structure; Good Corporate Governance; Earnings Quality |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 18 Sep 2025 06:11 |
| Last Modified: | 18 Sep 2025 06:11 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/2461 |
Actions (login required)
 |
View Item |
