The purpose of this study was to examine the effect of corporate governance and audit quality, corporate governance as proxied by institutional ownership, managerial ownership, audit committees, independent commissioners on the integrity of financial statements in manufacturing companies in the food and beverage industry sub-sector. This study uses a quantitative approach whose research object is taken from a sample of manufacturing companies in the food and beverage industry sub-sector as many as 6 companies during the 4-year observation period in order to obtain 24 observation samples. The analytical method used is multiple linear regression analysis with a significant level of 5%. Based on the results of the study, the multiple linear regression analysis equations are: Financial Statement Integrity = 0.239 – 0.070 Institutional Ownership + 5.371 Managerial Ownership – 0.976 Audit Committee + 4.740 Independent Commissioner – 0.379 audit quality + e. The conclusion of the analysis is partial managerial ownership and independent commissioner affect the integrity of financial statements while institutional ownership, audit committee, and audit quality have no effect on the integrity of financial statements, simultaneously institutional ownership, managerial ownership, audit committee, independent commissioners and audit quality have an effect on the integrity of financial statements. managerial ownership and independent commissioners strengthen their relationship with financial statement integrity and institutional ownership, audit committees, and audit quality weaken their relationship with financial statement integrity. The proxy of corporate governance and audit quality on the coefficient of determination shows the percentage of influence of 83.6%, while the rest is influenced by other variables of 16.4%.
Penelitian ini bertujuan untuk mengetahui pengaruh kompetisi dalam e- procurement terhadap nilai penawaran pemenang atas belanja pemerintah pada Layanan Pengadaan Secara Elektronik (LPSE) Kota Tanjungpinang. Kompetisi dalam pengadaan ini yaitu jumlah peserta, nilai pekerjaan dan lama waktu pekerjaan tender dengan menggunakan model e-lelang pemilihan langsung. Data dalam penelitian ini adalah data 34 tender yang diperoleh dari web Layanan Pengadaan Secara Elektronik (LPSE) dan Kantor Unit Layanan Pengadaan (ULP) Kota Tanjungpinang. Teknis analisis data dalam penelitian ini adalah regresi linear untuk menganalisis pengaruh individual variabel terhadap nilai penawaran pemenang. Analisis varians dalam penelitian ini untuk menguji secara simultan pengaruh seluruh variabel terhadap nilai penawaran pemenang. Pengolahan data menggunakan dalam penelitian menggunakan JASP (Jeffreys's Amazing Statistics Program.) versi 0.14.10. Hasil penelitian didapat bahwa nilai signifikan F = 0,004 < 0,50. Hasil uji koefisien determinasi untuk keseluruhan variabel didapat nilai R Square yang diperoleh sebesar 0,36 atau 36% dan sisanya 64% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. dengan persamaan regresi Y = 94,64 – 0,145????1 – 0,003????2 + 0,049????3 + e. Hasil penelitian menunjukkan bahwa jumlah peserta dan nilai pekerjaan tender berpengaruh negatif terhadap nilai penawaran pemenang sedangkan lama waktu pekerjaan tender berpengaruh positif terhadap nilai penawaran pemenang. Semua variabel secara simultan berpengaruh terhadap nilai penawaran pemenang.
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