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ANALISIS PENGARUH AUDIT TENURE

DAN STRUKTUR CORPORATE


GOVERNANCE TERHADAP INTEGRITAS
LAPORAN KEUANGAN
(Studi Empiris Pada Perusahaan
Farmasi Yang Terdaftar Di Bursa Efek
Indonesia)

Seminar Proposal
Wahyu Kurnia Ningtris
15023000132
2

PERUSAHAAN

LATAR BELAKANG
INTEGRITAS
LAPORAN
KEUANGAN

FAKTOR-
FAKTOR YANG
MEMPENGARUHI
3

• Bagaimana pengaruh Audit Tenure,


Rumusan Kepemilikan Institusional,
Kepemilikan Manajerial, Komisaris
Masalah Independen, Dan Dewan Direksi
terhadap Integritas Laporan
Keuangan?

• Untuk menganalisis pengaruh Audit


Tujuan Tenure, Kepemilikan Institusional,
Kepemilikan Manajerial, Komisaris
Penelitian Independen, dan Dewan Direksi
terhadap Integritas Laporan
Keuangan.
4

KEGUNAAN
PENELITIAN
1. Bagi Para Akademis

2. Bagi Para Peneliti

3. Bagi Perusahaan

4. Bagi Auditor
LANDASAN TEORI
Teori Keagenan

Integritas Laporan Keuangan

Mekanisme Corporate Kepemilikan Institusional


Governance
Kepemilikan Manajerial

Komisaris Independen

Dewan Direksi
Audit Tenure
Hipotesis dan Kerangka Pemikiran

Kepemilikan Institusional (X1)

Kepemilikan Manajerial (X2)

INTEGRITAS
Komisaris Independen (X3) LAPORAN KEUANGAN
(Y)

Dewan Direksi (X4)

Audit Tenure (X5)


Metode Penelitian
7

Definisi Operasional Populasi dan Teknik


Variabel Penarikan Sampel

Lokasi Penelitian Sumber dan Jenis Data


8

Teknik Analisis Data


A. STATISTIK DESKRIPTIF C. UJI HIPOTESIS
1. UJI ADJ R
B. UJI ASUMSI KLASIK 2. UJI F
1. UJI NORMALITAS 3. UJI T
2. UJI MULTIKOLINIERITAS
3. UJI HETEROSKEDASTISITAS D. ANALISIS REGRESI BERGANDA
4. UJI AUTO KORELASI
9

TERIMAKASIH
10

YOU CAN ALSO SPLIT YOUR CONTENT


White Black
Is the color of milk and fresh Is the color of coal, ebony, and of
snow, the color produced by the outer space. It is the darkest
combination of all the colors of color, the result of the absence
the visible spectrum. of or complete absorption of
light.
11

IN TWO OR THREE COLUMNS


Yellow Blue Red
Is the color of gold, Is the colour of the Is the color of blood,
butter and ripe lemons. clear sky and the deep and because of this it
In the spectrum of sea. It is located has historically been
visible light, yellow is between violet and associated with
found between green green on the optical sacrifice, danger and
and orange. spectrum. courage.
12

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AND TABLES TO COMPARE DATA


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19

LET’S REVIEW SOME CONCEPTS


Yellow Blue Red
Is the color of gold, butter and ripe Is the colour of the clear sky and Is the color of blood, and because of
lemons. In the spectrum of visible the deep sea. It is located between this it has historically been
light, yellow is found between violet and green on the optical associated with sacrifice, danger
green and orange. spectrum. and courage.

Yellow Blue Red


Is the color of gold, butter and ripe Is the colour of the clear sky and Is the color of blood, and because of
lemons. In the spectrum of visible the deep sea. It is located between this it has historically been
light, yellow is found between violet and green on the optical associated with sacrifice, danger
green and orange. spectrum. and courage.
20

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TABLET PROJECT
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DESKTOP
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THANKS!
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25

CREDITS
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▫ Presentation template by SlidesCarnival
▫ Photographs by Unsplash
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