Dewanti, Felicia Rahma (2025) Pengaruh Corporate Governance Dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan Studi Kasus Perusahaan Sektor Energi di BEI Periode 2021-2023. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The survey conducted by ACGA shows that companies pay less attention to their corporate governance system so that the quality of the resulting financial statements tends to be low. In fact, companies that often do not pay attention to the quality of financial statements are shown by the rampant fraud in the quality of financial statements in recent years. Many factors including internal factors affect the quality of financial statements to be used. This study analyses the relationship between corporate governance proxied by five components, namely institutional ownership, managerial ownership, board of directors, board of commissioners, and audit committee with the addition of other internal factors, namely company size. This study aims to examine the impact that occurs on the quality of financial statements when influenced by corporate governance and company size. With energy companies on the IDX for the period 2021-2023 as a sample and using financial reports and annual reports as secondary data. Purposive sampling was used in this research technique and 99 samples were found. Quantitative method as the research method and multiple linear regression analysis were used as the hypothesis testing medium. This study found that institutional ownership and firm size have an effect. Meanwhile, managerial ownership, board of directors, board of commissioners and audit committee have no effect on the quality of financial statements.
| Item Type: | Thesis (Undergraduate) | ||||||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||||||
| Depositing User: | Felicia Rahma Dewanti | ||||||||||||
| Date Deposited: | 20 Jun 2025 06:46 | ||||||||||||
| Last Modified: | 20 Jun 2025 06:46 | ||||||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38745 |
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