TANIA (2022) PENGARUH CORPORATE GOVERNANCE DAN INDENPENDENSI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI JII (JAKARTA ISLAMIC INDEX). S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Abstract

This study aims to determine the effect of auditor independence, institutional ownership, managerial ownership, audit committee and independent commissioner on the integrity of financial statements in companies listed on JII (Jakarta Islamic Index). This research uses purposive sampling method with certain criteria or considerations. The sample in this study are companies listed on the JII (Jakarta Islamic Index) and listed on the BEI (Indonesian Stock Exchange) in 2018-2020. The type of data used in this research is secondary data. The results of this study indicate that auditor independence, managerial ownership, audit committee and independent commissioners have a positive effect on the integrity of financial statements, while institutional ownership has a negative effect on the integrity of financial statements.

Dosen Pembimbing: EMILE SATIA DARMA, DR., S.E., M.SI., AK. | NIDN0514016501
Item Type: Thesis (S1)
Uncontrolled Keywords: AUDITOR INDEPENDENCE, INSTITUTIONAL OWNERSHIP, MANAGERIAL OWNERSHIP, AUDIT COMMITTEE, INDEPENDENT COMMISSIONER, AND INTEGRITY OF FINANCIAL STATEMENTS.
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: M. Erdiansyah
Date Deposited: 25 May 2022 03:54
Last Modified: 25 May 2022 03:54
URI: https://etd.umy.ac.id/id/eprint/31182

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