Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)

Pengaruh Corporate Governance, Ukuran Perusahaan, Kualitas Audit Terhadap Integritas Laporan Keuangan

Oky Eka Putra (Universitas Muhammadiyah Riau)
Mentari Dwi Aristi (Universitas Muhammadiyah Riau)
Zul Azmi (Universitas Muhammadiyah Riau)



Article Info

Publish Date
29 Jan 2022

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah pengaruh Corporate Governance, Ukuran Perusahaan, Kualitas Audit Terhadap Integritas Laporan Keuangan pada perusahaan yang bergerak dibidang Property, Real Estate dan Konstruksi. Metode penelitian menggunakan analisis statistik deskriptif kuantitatif. Uji regresi logistik dilakukan untuk menguji hipotesis. Sampel dalam penelitian ini yaitu 82 perusahaan yang bergerak dibidang Property, Real Estate dan Konstruksi pada Bursa Efek Indonesia Tahun 2016 - 2019 berdasarkan kesesuaian kriteria pada sampel, sehingga diperoleh 57 perusahaan observasian. Hasil membuktikan bahwa komite audit berpengaruh positif, ukuran perusahaan berpengaruh negatif. Sedangkan kepemilikan manajerial, kepemilikan institusional, komisaris independen dan kualitas audit tidak berpengaruh terhadap integritas laporan keuangan. This study aims to determine and analyze whether the influence of Corporate Governance, Company Size, Quality of Audit on the Integrity of Financial Statements in companies engaged in Property, Real Estate and Construction. The research method uses quantitative descriptive statistical analysis. Logistic regression test was conducted to test the hypothesis. The sample in this study were 82 companies engaged in Property, Real Estate and Construction on the Indonesia Stock Exchange in 2016 - 2019 based on the suitability of the criteria in the sample, in order to obtain 57 observed companies. The results prove that the audit committee has a positive effect, firm size has a negative effect. Meanwhile, managerial ownership, institutional ownership, independent commissioners and audit quality have no effect on the integrity of financial statements

Copyrights © 2022






Journal Info

Abbrev

sintamai

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), ...