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Analisis Pengaruh Struktur Kepemilikan, Proporsi Dewan Komisaris Independen, dan Ukuran Perusahaan terhadap Kredibilitas Laporan Keuangan
Bibliografi
Author:
SANDY, AGNES
;
MAGDALINA
;
Mukhlasin
(Advisor)
Topik:
Struktur Kepemilikan
;
Ownership Structure
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2009
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Magdalina's Undergraduated Theses.pdf
(917.6KB;
148 download
)
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
FEA-3598
Non-tandon:
tidak ada
Tandon:
1
Lihat Detail Induk
Abstract
The objective of this research is to empirically examine about the influence of ownership structure (such as: family ownership, institutional ownership, and managerial ownership), proportion of independent’s commissary and company size to credibility of financial statement. This study takes sample from 100 companies in the manufacturing sector at the Indonesian Stock Exchange, which were published in financial report from 2005-2007. The analysis method of this research used multiple regression. The results of this study show that (1) family ownership had positive significant influence to credibility of financial statement, (2) institutional ownership had not significant influence to credibility of financial statement, (3) managerial ownership had negative significant influence to credibility of financial statement, (4) proportion of independent’s commissary had not significant influence to credibility of financial statement, and (5) company size had positive significant influence to credibility of financial statement.
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