Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Vol. 1 No. 3 (2022): September : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, DEWAN KOMISARIS, TERHADAP INTEGRITAS LAPORAN KEUANGAN

Mairiza Selvia (Universitas Muhammadiyah Tangerang)
Dirvi Surya Abbas (Universitas Muhammadiyah Tangerang)
Hesty Ervianni Zulaecha (Universitas Muhammadiyah Tangerang)
Sigit Budi Santoso (Universitas Muhammadiyah Tangerang)

Article Info

Publish Date
08 Dec 2022

Abstract

The purpose of this study was to determine the effect of managerial ownership ,instutional ownership ,audit commitee,board of comiddioner on the itegrity of financial statments in companies in the basic and chemical industrysectors listed on the indonesia stock exchage(idx).The research period used was 3 years ,namely the 2018-221 period.The sampling technique used purposive samping technique.Bassed on the specified criteria,a sample of 20 companies was obtained from indoesian stock exchage website. The analytical method used is panel data regression analysis including the f test and t test processed using the eviews 9.0 program .The results show taht the board of comissioners has positve effect on the integrityof financial statements whereas ,managerial ownershp ,instutional ownership and the audit commitee have no effect on the integrity of financial statements. Keywords: , , , , .

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Journal Info
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Website

Abbrev

Digital

Publisher

Universitas 45 Surabaya

Subject

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

Description

Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi ...