Pengaruh Integritas Audit, Komisaris Independen dan Kepemilikan Institusional terhadap Laporan Keuangan pada Perusahaan Keuangan

(Studi Empiris di Bursa Efek Indonesia Tahun 2018)

Abstract

This research was conducted on financial sector companies listed on the IDX. The purpose of this study was to determine the effect of Institutional Ownership, Audit Committee and Independent Commissioners on the Integrity of Financial Statements contained in financial sector companies listed on the IDX. The data used in this study are secondary data from each financial sector company listed on the IDX and obtained from www.idx.co.id. The data analysis method used in this research is descriptive analysis, associative analysis and multiple regression analysis. Based on the results of research that has been done, it shows that Institutional Ownership partially affects the Integrity of Financial Statements. The Audit Committee partially affects the Integrity of Financial Statements. Independent Commissioner partially influences the integrity of financial statements. Based on the test of the coefficient of determination of the contribution of Institutional Ownership, Audit Committee and Independent Commissioners to the Integrity of Financial Statements of 77.2%, while the remaining 22.8% is influenced by independent variables not examined.