TY  - THES
N1  - SUNARSIH, S.E., M.Si
ID  - digilib30164
UR  - https://digilib.uin-suka.ac.id/id/eprint/30164/
A1  - UHTI FITRIAH, NIM. 13390039
Y1  - 2018/02/26/
N2  - Penelitian ini bertujuan untuk menganalisis pengaruh dewan komisaris, dewan komisaris independen, dewan direksi komite audit, dewan pengawas syariah, dan ukuran perusahaan terhadap integritas laporan keuangan pada Bank Umum Syariah (BUS). Sampel pada penelitian ini adalah 9 Bank Umum Syariah (BUS) di Indonesia selama kurun waktu tahun 2012-2016. Teknik analisis yang digunakan yaitu regresi data panel melalui software E-views 8. Dari hasil uji chow dan uji hausman yang dilakukan, diperoleh pengujian regresi dengan teknik fixed effect.
Hasil pengujian regresi data panel menunjukkan bahwa secara simultan variabel dewan komisaris, dewan komisaris independen, dewan direksi, komite audit, dewan pengawas syariah, dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan. Sedangkan secara parsial, variabel dewan komisaris, dewan komisaris independen, dewan pengawas syariah dan ukuran perusahaan berpengaruh negatif signifikan terhadap integritas laporan keuangan, sementara variabel dewan direksi dan komite audit memiliki pengaruh positif signifikan terhadap integritas laporan keuangan. Hasil dari koefisien determinasi menunjukkan angka sebesar 0.626507 yang berarti bahwa variabel independen mampu menjelaskan variabel dependen sebesar 63% sisanya dijelaskan oleh variabel lain.

{Inggris}
This study aims to analyze the effect board of commissioners, board of independent commissioners, board of directors, audit committee, syariah supervisory board, and company size, on the integrity of financial statemennts at Sharia Commercial Bank (BUS). The sample in this research is 9 Sharia Commersial Bank (BUS) in indonesia during the period of 2012-2016. The analysis technique used is panel data regression through E-views software 8. From result of chow test and hausman test done, obtained regression test with fixed effect technique.
The result of the panel data regression test shows that simultaneously the board of commissioners, independent board of commissioners, board of directors, audit committee, syariah supervisory board, and company size influence the integrity of financial statements. While partially, the board of commissioner, independent commissioner, syariah supervisory board and firm size have a significant negative effect on the integrity of the financial statements, while the variables of the board of directors and audit committee have a significant positive effect on the integrity of the financial statements. The result of the coefficient of determination shows the number of 0.626507 which means that the independent variable able to explain the dependent variable of 62.65% the rest is explained by other variables.
PB  - UIN SUNAN KALIJAGA
KW  - dewan komisaris
KW  -  dewan komisaris independen
KW  -  dewan direksi
KW  -  komite audit
KW  -  dewan pengawas syariah
KW  -  ukuran perusahaan
KW  -  integritas laporan keuangan
KW  -  board of commissioners
KW  -  board of independent commissioners
KW  -  board of directors
KW  -  audit committee
KW  -  syariah supervisory board
KW  -  and firm size
KW  -  integrity of financial report
M1  - skripsi
TI  - PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA BANK UMUM SYARIAH PERIODE TAHUN 2012-2016
AV  - restricted
EP  - 133
ER  -