PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI INDONESIA PERIODE TAHUN 2017-2019

MGS, AGUM OCTANDY (2020) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI INDONESIA PERIODE TAHUN 2017-2019. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK MGS.AGUM OCTANDY, Pengaruh Good Corporate Governance (GCG) dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Subsektor Kimia yang Terdaftar di BEI Indonesia Periode Tahun 2017-2019 (Dibawah Bimbingan Ibu Meti Zuliyana,SE,M.Si,Ak,CA dan Ibu Dwi Septa Aryani,SE,M.Si,Ak,CA). Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Good Corporate Governance (GCG) dan Kualitas Audit Terhadap Integritas Laporan Keuangan Pada Perusahaan Manufaktur Subsektor Kimia yang Terdaftar di BEI Indonesia Periode Tahun 2017-2019. Metode yang digunakan dalam pengambilan sampel adalah sampel jenuh, di mana seluruh anggota populasi dijadikan sampel karena jumlah populasi relatif kecil yaitu berjumlah 30 perusahaan dengan teknik pengambilan sampel data yang digunakan dalam penelitian ini adalah dokumen-dokumen perusahaan, buku-buku dan catatan yang berhubungan dengan penelitian. Metode analisis data yang digunakan adalah metode analisis liniear berganda dengan analisis deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa : 1) ditemukan bahwa terdapat pengaruh antara kepemilikan manajerial terhadap integritas laporan keuangan, dapat dilihat dari nilai Signifiansi (Sig) variabel kepemilikan manajerial (X1) sebesar 0,001 < 0,05. 2) ditemukan bahwa tidak terdapat pengaruh antara komisaris independen terhadap integritas laporan keuangan, dapat dilihat dari nilai Signifiansi (Sig) variabel komisaris independen (X2) sebesar 0,487 > 0,05. 3) ditemukan bahwa tidak terdapat pengaruh antara kepemilikan manajerial terhadap integritas laporan keuangan, dapat dilihat dari nilai Signifiansi (Sig) variabel komite audit (X3) sebesar 0,934 > 0,05. 4) ditemukan bahwa tidak terdapat pengaruh antara kualitas audit terhadap integritas laporan keuangan, dapat dilihat dari nilai Signifiansi (Sig) variabel kualitas audit (X4) sebesar 0,197 > 0,05. 5) terdapat hubungan positif dan signifikan antara kepemilikan manajerial (X1), komisaris independen (X2), komite audit (X3), kualitas audit (X4), secara simultan terhadap integritas laporan keuangan dengan nilai Sig. 0,000. < 0,05. Diketahui bahwa nilai koefisien determinasi R Square adalah 0,517 atau sama dengan 51,7%. Hal ini menunjukkan berarti 51,7% integritas laporan keuangan (Y) yang dapat dijelaskan oleh variabel-variabel independen yaitu variabel kepemilikan manajerial (X1), komisaris independen (X2), komite audit (X3) dan kualitas audit (X4). Sedangkan sisanya 48,3% dijelaskan oleh variabel-variabel lain diluar penelitian ini. vi Untuk penelitian yang akan datang, disarankan untuk mencari ruang lingkup populasi yang berbeda dan lebih luas dari populasi yang digunakan dalam penelitian ini, begitu pula dengan sampel yang digunakan. Dengan demikian, penelitian yang akan datang dapat memberikan gambaran yang lebih spesifik mengenai good corporate governance dan kualitas audit terhadap integritas laporan keuangan. Kata Kunci : Kepemilikan Manajerial, Komisaris Independen, Komite Audit, Kualitas Audit, dan Integritas Keuangan. MGS.AGUM OCTANDY, The Effect of Good Corporate Governance (GCG) and Audit Quality on the Integrity of Financial Statements in Chemical Subsector Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2017-2019 Period (Under the Guidance of Ms. Meti Zuliyana, SE, M.Si, Ak, CA and Mrs. Dwi Septa Aryani, SE, M.Si, Ak, CA). This study aims to determine and analyze the effect of Good Corporate Governance (GCG) and Audit Quality on the Integrity of Financial Statements in Chemical Subsector Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2017-2019 Period. The method used in sampling is saturated sampling, in which all members of the population are sampled because the population is relatively small, amounting to 30 companies with the data sampling technique used in this study are company documents, books and records related to research. The data analysis method used is multiple linear analysis method with quantitative descriptive analysis. The results showed that: 1) it was found that there was an influence between managerial ownership on financial integrity, it can be seen from the significant value (Sig) of the managerial ownership variable (X1) of 0.001 <0.05. 2) it was found that there was no influence between independent commissioners on financial integrity, it can be seen from the significance value (Sig) of the independent commissioner variable (X2) of 0.487> 0.05. 3) it was found that there was no influence between managerial ownership on financial integrity, it can be seen from the significance value (Sig) of the audit committee variable (X3) of 0.934> 0.05. 4) it was found that there was no influence between audit quality on financial integrity, it can be seen from the Significance value (Sig) of the audit quality variable (X4) of 0.197> 0.05. 5) there is a positive and significant relationship between managerial ownership (X1), independent commissioner (X2), audit committee (X3), audit quality (X4), simultaneously on financial integrity with the Sig. 0,000. <0.05. It is known that the coefficient of determination R Square is 0.517 or equal to 51.7%. This indicates that 51.7% of the integrity of the financial statements (Y) can be explained by the independent variables, namely managerial ownership (X1), independent commissioners (X2), audit committee (X3) and audit quality (X4). While the remaining 48.3% is explained by other variables outside of this study. For future research, it is advisable to look for a population scope that is different and wider than the population used in this study, as well as the sample used. Thus, future research can provide a more specific picture of good corporate governance and audit quality on the integrity of financial statements. Keywords: Managerial Ownership, Independent Commissioners, Audit Committee, Audit Quality, and Financial Integrity.

Item Type: Thesis (S-1)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Mgs Agum Octandy
Date Deposited: 19 Dec 2020 04:58
Last Modified: 19 Dec 2020 04:58
URI: http://repository.univ-tridinanti.ac.id/id/eprint/2335

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