Pengaruh Kualitas Audit, Ukuran KAP, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode 2019-2020)

Tarigan, Andre Saputra (2021) Pengaruh Kualitas Audit, Ukuran KAP, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode 2019-2020). Ringkasan Skripsi thesis, STIE YKPN.

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Ringkasan Skripsi Andre Saputra Tarigan-311931074.pdf

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Abstract

This study aims to determine the effect of audit quality, KAP size, institutional ownership, and firm size on the quality of financial reports (empirical studies on property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2020). The analytical method used is the method of multiple linear regression analysis with SPSS. The results of this study indicate that audit quality, KAP size, and firm size have a positive effect on the quality of financial reports with a t-value of audit quality of 4.075, t-value for KAP size of 2.043, and firm size t-value of 5.269 with a probability value for audit quality of 0.000. , the probability value for KAP size is 0.045, and the probability value for firm size is 0.000. Meanwhile, institutional ownership does not have a positive effect on the quality of financial statements with a t value of -0.576 with a probability value of 0.567. The adjusted R square value is 0.501, which means that 50.1% of the financial report quality variables are influenced by the four independent variables. Meanwhile, 49.9% is influenced by other variables besides audit quality, KAP size, and company size.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number TAR P 7288/2021
Uncontrolled Keywords: Financial Report Quality, Audit Quality, KAP Size, Institutional Ownership, Company Size
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 11 Apr 2022 03:47
Last Modified: 19 Apr 2022 05:16
URI: http://repository.stieykpn.ac.id/id/eprint/1620

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