LISTIAWATI, IRMA (2018) PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI BARANG KOMSUMSI TAHUN 2012-2016). S1 thesis, Universitas Negeri Jakarta.
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Abstract
Irma Listiawati, 2018: The influence between Institutional Ownership, Firm Size and Auditor Industry Specialization on the Integrity of The Financial Report. (Empirical Study on Consumer Goods Industry Companies 2012-2016). The factors examined in this research is institutional ownership, firm size, and auditor industry specialization as the independent variable, while integrity of the financial report as the dependent variable. This research using secondary data from consumer goods industry companies annual report listed in Indonesia Stock Exchange (IDX) from 2012 to 2016. The sample selected using purposive sampling method and acquired 26 companies that match the criteria. The data analytical techniques in this research is multiple linear regression analysis at a significance level of 5%. The result of this research showed that institutional ownership and auditor industry specialization have influence to integrity of the financial report. Meanwhile, firm size didn’t influence to integrity of the financial report. Keywords: Institutional ownership, firm size, auditor industry specialization, integrity of the financial report
Item Type: | Thesis (S1) |
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Additional Information: | Pembimbing I : Dr. Etty Gurendrawati, SE, Akt, M.Si ; Pembimbing II: Dr. MArdi, M.Si |
Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises) |
Divisions: | Fakultas Ekonomi > S1 Akuntansi |
Depositing User: | Budi Siswanto |
Date Deposited: | 28 Sep 2018 07:05 |
Last Modified: | 28 Sep 2018 07:05 |
URI: | http://repository.fe.unj.ac.id/id/eprint/6208 |
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