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All Journal MDP Student Conference
Cintia Cintia
Universitas Multi Data Palembang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering

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Saudari Pengaruh Latar Belakang Pendidikan Terhadap Integritas Laporan Keuangan Cintia Cintia
MDP Student Conference Vol 1 No 1 (2022): The 1st MDP Student Conference 2022
Publisher : Universitas Multi Data Palembang

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Abstract

Abstract: This paper aims to provide empirical evidence regarding the educational background of the board of commissioners on the integrity of financial statements in food and beverage sub-sector companies listed on the IDX in 2020. The sample selection used a proposive sampling technique with a sample of 31 people. company. The data analysis technique used a simple linear regression test. The results of this study explain that the educational background of the board of commissioners has no effect on the integrity of the company's financial statements. Abstrak: Penelitian ini bertujuan untuk memberikan bukti empiris mengenai latar belakang pendidikan dewan komisaris terhadap integritas laporan keuangan pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI pada tahun 2020. Pemilihan sampel menggunakan teknik proposive sampling dengan sampel sebanyak 31 perusahaan. Teknik analisis datanya menggunakan uji regresi linier sederhana. Hasil penelitian ini menjelaskan bahwa latar belakang pendidikan dewan komisaris tidak berpengaruh terhadap integritas laporan keuangan perusahaan.
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