PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan BUMN Yang Terdaftar di BEI Periode 2019-2023)

Puspitasari, Vera (2024) PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan BUMN Yang Terdaftar di BEI Periode 2019-2023). S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aimed to determine the influence of independent commissioners and audit committees towards the integrity of financial statements with the whistleblowing system as moderation (case study of state-owned enterprises listed on the IDX in 2019-2023 period). The population of this study was 25 state-owned enterprises listed on the IDX. The number of samples in this study was 25 companies determined by purposive sampling. The research method used was a quantitative approach with multiple linear regression analysis using the SPSS 20 program. The results of this study indicate: independent commissioners have an effect towards the integrity of financial statements, audit committees have an effect towards the integrity of financial statements, whistleblowing systems can moderate the influence of independent commissioners towards the integrity of financial statements, whistleblowing systems can moderate the influence of audit committees towards the integrity of financial statements.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Keywords: Independent Commissioner, Audit Committee, Whistleblowing System, Financial Report Integrity.
Subjects: A Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: VERA PUSPITASARI VERA
Date Deposited: 02 Oct 2024 04:49
Last Modified: 02 Oct 2024 04:49
URI: http://eprint.unipma.ac.id/id/eprint/1979

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