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TUGAS AKHIR
Agnestasya Dafi
1141002014
PROGRAM STUDI AKUNTANSI
FAKULTAS EKONOMI DAN ILMU SOSIAL
UNIVERSITAS BAKRIE
JAKARTA
2019
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN
PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN
KEUANGAN
(Survei Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia
Periode 2015-2018)
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KEUANGAN
(Survei Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia
TUGAS AKHIR
Diajukan sebagai salah satu syarat untuk memperoleh gelar Sarjana
Akuntansi
PROGRAM STUDI AKUNTANSI
FAKULTAS EKONOMI DAN ILMU SOSIAL
Periode 2015-2018)
PENGARUH MEKANISME CORPORATE GOVERNANCE, UKURAN
PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN
Agnestasya Dafi
1141002014
UNIVERSITAS BAKRIE
JAKARTA
2019
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ABSTRAK
Kata kunci: corporate governance, ukuran perusahaan, laporan keuangan.
PENGARUH MEKANISME CORPORATE GOVERNANCE,
UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP
INTEGRITAS LAPORAN KEUANGAN
(Survei Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia
Periode 2015-2018)
Agnestasya Dafi
Penelitian ini bertujuan untuk menganalisis tentang pengaruh struktur corporate
governance, ukuran perusahaan, dan leverage terhadap integritas laporan
keuangan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode
2015-2018. Penelitian ini menggunakan lima variabel independen yang diuji
yaitu kepemilikan institutional, kepemilikan manajerial, komisaris independen,
ukuran perusahaan, dan leverage. Sedangkan variabel dependen dalam
penelitian ini adalah integritas laporan keuangan Data yang digunakan dalam
penelitian ini adalah data sekunder dengan metode pengambilan sampel
purposive sampling. Diperoleh 15 perusahaan dan jumlah sampel sebanyak 45
sampel yang sesuai dengan kriteria penelitian. Alat analisis yang digunakan
adalah analisis regresi linier berganda. Berdasarkan hasil penelitian diketahui
bahwa komisaris independen, ukuran perusahaan, dan leverage berpengaruh
terhadap integritas laporan keuangan, sedangkan kepemilikan institutional,
dan kepemilikan manajerial, tidak berpengaruh terhadap integritas laporan
keuangan.
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INTEGRITAS LAPORAN KEUANGAN
ABSTRACT
Keywords: corporate governance, firm size, financial statement.
PENGARUH MEKANISME CORPORATE GOVERNANCE,
UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP
(Survei Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia
Periode 2015-2018)
Agnestasya Dafi
This study aimed to analysis the effect of corporate governance structure, firm
size, and leverage towards the integrity of the financial report on company-owned
enterprises (SOEs) in Indonesia Stock Exchange (BEI) period 2015-2018. This
study uses five independent variable, such as institutional ownership,
managerial ownership, independent commissioner, firm size, and leverage.
Although, the dependent variable of this study is the integrity of the financial
report. This research use secondary data with purposive sampling method. The
sample used is 15 company-owned enterprises (SOEs) and bringing the total
sample of this study is 45 samples. Analysis instrument has been done by using
multiple linear regressions analysis. Based on the results of research known that
independent commissioner, firm size, and leverage has has effect on the integrity
of the financial statement, while institutional ownership, and managerial
ownership has no effect on the integrity of the financial statement.
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DAFTAR ISI
HALAMAN SAMPUL ........................................................................................... i
HALAMAN JUDUL ............................................................................................. ii
HALAMAN PERNYATAAN ORISINALITAS ............................................... iii
HALAMAN PENGESAHAN .............................................................................. iv
UNGKAPAN TERIMA KASIH .......................................................................... v
HALAMAN PERNYATAAN PERSETUJUAN PUBLIKASI......................... vi
ABSTRAK ........................................................................................................... vii
ABSTRACT ........................................................................................................ viii
DAFTAR ISI ......................................................................................................... ix
DAFTAR GAMBAR ........................................................................................... xii
DAFTAR TABEL .............................................................................................. xiii
DAFTAR LAMPIRAN ...................................................................................... xiv
BAB I ...................................................................................................................... 1 PENDAHULUAN .................................................................................................. 1 1.1 Latar Belakang Masalah .................................................................................... 1 1.2 Rumusan Masalah ............................................................................................. 9 1.3 Tujuan Penelitian .............................................................................................. 9 1.4 Manfaat Penelitian .......................................................................................... 10
1.4.1 Manfaat Teoritis.................................................................................. 10 1.4.2 Manfaat Praktis ................................................................................... 10
BAB II .................................................................................................................. 11 TINJAUAN PUSTAKA DAN HIPOTESIS ...................................................... 11 2.1 Landasan Teori…… ............................................................... ……………….11
2.1.1 Teori Keagenan ................................................................................... 11 2.2 Definisi Konsep dan Review Penelitian Sebelumnya…………….…………..12
2.2.1 Laporan Keuangan .............................................................................. 12
2.2.1.1 Integritas Laporan Keuangan ................................................. 13
2.2.2 Struktur Corporate Governanace ....................................................... 14 2.2.2.1 Kepemilikan Institutional ....................................................... 16 2.2.2.2 Kepemilikan Manajerial ......................................................... 17
2.2.2.3 Komisaris Independen
.......................................................................... 19 2.2.3 Ukuran Perusahaan ............................................................................. 19
2.2.4 Leverage ............................................................................................. 20
2.2.5 Penelitian Terdahulu ........................................................................... 21 2.3 Hipotesis .......................................................................................................... 25
2.3.1 Pengaruh Kepemilikan Institutional Terhadap Integritas Laporan
Keuangan… ....................................................................................... 25 2.3.2 Pengaruh Kepemilikan Manajerial Terhadap Integritas Laporan
Keuangan ........................................................................................... 26 2.3.3 Pengaruh Komisaris Independen Terhadap Integritas Laporan
Keuangan ........................................................................................... 26 2.3.4 Pengaruh Komite Audit Terhadap Integritas Laporan Keuangan ...... 27 2.3.5 Pengaruh Ukuran Perusahaan Terhadap Integritas Laporan
Keuangan…………………………………………………………......27
............................................................ 18 2.2.2.4 Komite Audit
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2.3.6 Pengaruh Leverage Terhadap Integritas Laporan Keuangan.............. 28 BAB III ................................................................................................................. 29
METODE PENELITIAN ................................................................................... 29 3.1 Populasi dan Sampling .................................................................................... 29 3.2 Sumber Data dan Teknik Pengumpulan Data ................................................. 30 3.3 Definisi Operasinal Variabel ........................................................................... 30
3.3.1 Integritas Laporan Keuangan .............................................................. 30 3.3.2 Kepemilikan Institutional ................................................................... 31 3.3.3 Kepemilikan Manajerial ..................................................................... 32 3.3.4 Komisaris Independen ........................................................................ 32 3.3.5 Komite Audit ...................................................................................... 32 3.3.6 Ukuran Perusahaan ............................................................................. 33
3.3.7 Leverage ............................................................................................. 33 3.4 Metode Analisis Data ...................................................................................... 33
3.4.1 Statistik Deskriptif .............................................................................. 33 3.4.2 Uji Asumsi Klasik .............................................................................. 34 3.4.2.1 Uji Normalitas Data ............................................................... 34 3.4.2.2 Uji Multikolinieritas ............................................................... 34 3.4.2.3 Uji Heteroskedastisitas ........................................................... 35 3.4.2.4 Uji Autokorelasi ..................................................................... 35 3.4.3 Uji Hipotesis ....................................................................................... 36 3.4.3.1 Analisis Regresi Linier Berganda .......................................... 36 3.4.3.2 Uji Koefisien Determinasi (Adjusted R
2)............................... 37
3.4.3.3 Uji Signifikan Parsial (Uji Statistik t) .................................... 37 3.5 Model Penelitian ............................................................................................. 38 BAB IV ................................................................................................................. 39
HASIL DAN PEMBAHASAN ........................................................................... 39
4.1 Hasil Penelitian ............................................................................................... 39 4.1.1 Statistik Deskriptif Variabel Penelitian .............................................. 39 4.1.2 Uji Asumsi Klasik .............................................................................. 40 4.1.2.1 Hasil Uji Normalitas Data ...................................................... 40 4.1.2.2 Hasil Uji Multikolinieritas ..................................................... 41 4.1.2.3 Hasil Uji Heteroskedastisitas ................................................. 42 4.1.2.4 Hasil Uji Autokorelasi ............................................................ 43 4.1.3 Pengujian Hipotesis ............................................................................ 44 4.1.3.1 Hasil Uji Koefisiensi Determinasi (Adjusted R2) .................. 44 4.1.3.2 Hasil Uji Signifikansi Parsial (Uji t) ...................................... 45
4.2 Pembahasan Hasil Penelitian .......................................................................... 48 4.2.1 Pengaruh Kepemilikan Institusional terhadap Integritas Laporan
Keuangan ............................................................................................ 48 4.2.2 Pengaruh Kepemilikan Manajerial terhadap Integritas Laporan
Keuangan ............................................................................................ 49 4.2.3 Pengaruh Komisaris Independen terhadap Integritas Laporan
Keuangan ............................................................................................ 50 4.2.4 Pengaruh Komite Audit terhadap Integritas Laporan Keuangan ........ 51
4.2.5 Pengaruh Ukuran Perusahaan terhadap Integritas Laporan Keuangan52 4.2.6 Pengaruh Leverage terhadap Integritas Laporan Keuangan ............... 53
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BAB V ................................................................................................................... 55
SIMPULAN DAN SARAN ................................................................................. 55
5.1 Hasil Penelitian ............................................................................................... 55 5.2 Saran…… ........................................................................................................ 55 DAFTAR PUSTAKA .......................................................................................... 56
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DAFTAR GAMBAR
Gambar 3.1 Model Penelitian……………………………………………………38
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DAFTAR TABEL
Tabel 4.6 Hasil Uji Adjusted R Square (R2)………………………………….….45
Tabel 4.7 Hasil Uji Signifikansi Parsial (Uji t).……………...……………….….45
Tabel 2.1 Penelitian Terdahulu………………………………………………….21
Tabel 3.1 Kriteria Pemilihan Sampel……………………………………………29
Tabel 4.1 Hasil Uji Statistik Deskriptif………………………………………….39
Tabel 4.2 One Sample Kolmogrov-Smirnov Test…………………………….….41
Tabel 4.3 Hasil Uji Multikolonieritas...…………………………………………42
Tabel 4.4 Hasil Uji Heterokedastisitas.……………………………………….…43
Tabel 4.5 Hasil Uji Autokorelasi.…………………………………………….….44
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DAFTAR LAMPIRAN
Lampiran 1 Daftar Sampel Penelitian.......................................................... 61
Lampiran 2 Statistik Deskriptif ................................................................... 62
Lampiran 3 Hasil Uji Normalitas Data ........................................................ 63
Lampiran 4 Hasil Uji Multikolinieritas ....................................................... 64
Lampiran 5 Hasil Uji Heteroskedestisitas ................................................... 65
Lampiran 6 Hasil Uji Autokorelasi.............................................................. 66
Lampiran 7 Hasil Uji Koefisiensi Determinasi (Adjusted R2) ..................... 67
Lampiran 8 Hasil Uji Signifikansi Parsial (Uji t) ........................................ 68
Lampiran 9 Data yang Telah Diolah ........................................................... 69