eprintid: 77177
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/71/77
datestamp: 2026-06-30 04:04:57
lastmod: 2026-06-30 04:04:57
status_changed: 2026-06-30 04:04:57
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Shafira Maulidina, NIM.: 22108040058
title: PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN DI JAKARTA ISLAMIC INDEX 70
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Kepemilikan Institusional, Profitabilitas, Komite Audit, Integritas Laporan Keuangan, JII70
note: Kharisa Rachmi Khoirunisa, M.Sc.
abstract: This study examines the effect of institutional ownership, profitability, and audit committee on the integrity of financial statements in companies listed in the Jakarta Islamic Index 70 (JII70) for the 2020-2024 period. This research uses a quantitative approach with secondary data in the form of the company's annual financial statements. The research sample was obtained by 33 companies with a total of 165 observations. The data analysis technique used is panel data regression with the Random Effect Model (REM) approach. Research results show that institutional ownership has a negative and significant effect on the integrity of financial statements. Meanwhile, the profitability of the size of the audit committee, and the expertise of the audit committee do not affect the integrity of the financial statements. The relatively small Adjusted R-squared value shows that the variation in the level of integrity of financial statements is more influenced by other factors outside the research model.
date: 2026-06-02
date_type: published
pages: 127
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Shafira Maulidina, NIM.: 22108040058  (2026) PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN DI JAKARTA ISLAMIC INDEX 70.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/77177/1/22108040058_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/77177/2/22108040058_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf