Iqbal Fikri | Universitas Swadaya Gunung Jati Cirebon (original) (raw)

Iqbal Fikri

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Research paper thumbnail of PERMENKES 75 tahun 2014.pdf

Research paper thumbnail of analisis pengaruh kepemilikan institusional, komite audit dan leverage terhadap integritas laporan keuangan

Research paper thumbnail of Analisis Pengaruh Kepemilikan Institusional, Komite Audit, dan Leverage terhadap Integritas Laporan Keuangan

The financial report is an information describing the financial condition of a company, and more ... more The financial report is an information describing the financial condition of a company, and more information can be used as a description of the company's financial performance. Company which is have small scale to large a lot of present financial information with low integrity, how that information served refraction and not appropriate for some of the users financial reports. The aim ofthis study was to determine the level integrity inserve the financial report along with the factors that influence that institutional ownership, the audit committee and leverage. This research used basic research. Research method that used is inferential statistic. This research used secondary data that is manufacturing company financial report and the financial sector period 2010-2013 gained from the official website www.idx.co.id and be analyzed with multiple linear regression analysis using SPSS version 21. The result of the research shows that Institutional ownership does not affect the integrity of the financial reports. The next research results indicatethe audit committee and the leverage effect on the integrity of financial reports. If the partial institutional ownership does not affect the integrity of the financial reports. The audit committee and the leverage effect on the integrity offinancial reports.

Keywords: Ownership institutionally, the Audit Committee, Leverage, Integrity Financial Report.

Research paper thumbnail of PERMENKES 75 tahun 2014.pdf

Research paper thumbnail of analisis pengaruh kepemilikan institusional, komite audit dan leverage terhadap integritas laporan keuangan

Research paper thumbnail of Analisis Pengaruh Kepemilikan Institusional, Komite Audit, dan Leverage terhadap Integritas Laporan Keuangan

The financial report is an information describing the financial condition of a company, and more ... more The financial report is an information describing the financial condition of a company, and more information can be used as a description of the company's financial performance. Company which is have small scale to large a lot of present financial information with low integrity, how that information served refraction and not appropriate for some of the users financial reports. The aim ofthis study was to determine the level integrity inserve the financial report along with the factors that influence that institutional ownership, the audit committee and leverage. This research used basic research. Research method that used is inferential statistic. This research used secondary data that is manufacturing company financial report and the financial sector period 2010-2013 gained from the official website www.idx.co.id and be analyzed with multiple linear regression analysis using SPSS version 21. The result of the research shows that Institutional ownership does not affect the integrity of the financial reports. The next research results indicatethe audit committee and the leverage effect on the integrity of financial reports. If the partial institutional ownership does not affect the integrity of the financial reports. The audit committee and the leverage effect on the integrity offinancial reports.

Keywords: Ownership institutionally, the Audit Committee, Leverage, Integrity Financial Report.

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