Pengaruh tata kelola terhadap integritas laporan keuangan dengan kualitas audit sebagai variabel moderasi

Nadeak, Wiyanti Evelina (2022) Pengaruh tata kelola terhadap integritas laporan keuangan dengan kualitas audit sebagai variabel moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan penelitian ini yaitu: untuk dapat mengetahui dan melakukan analisis pengaruh antara tata keloladan kualitas audit terhadap integritas laporan keuangan. Serta untuk dapat mengetahui dan melakukan analisis pengaruhnya kualitas audit memoderasi hubungan antara tata kelola kepada integritas laporan keuangan. Riset ini mempergunakan sampel perusahaan manufaktur yang terdaftarkan pada BEI periode 2017 – 2020. Teknik pengambilan sampel menggunakan teknik purposive sampling. Penelitian ini merupakan penelitian kuantitatif yang dianalisis dengan menggunakan analisis regresi berganda.Kemudian data diolah menggunakan software SPSS v.16. Hasil penelitian menunjukkan bahwa adalah Corporate Governance berpengaruh positif terhadap Integritas Laporan Keuangan, sehingga hipotesis pertama pada penelitian ini diterima. Sedangkan Kualitas Audit tidak berpengaruh terhadap Integritas Laporan Keuangan, hal ini berarti hipotesis kedua pada penelitian ini ditolak. Kualitas Audit tidak dapat memperkuat hubungan positif antara Corporate Governance terhadap Integritas Laporan Keuangan, sehingga hipotesis ketiga pada penelitian ini ditolak./ The objectives of this study are: to be able to identify and analyze the influence between governance and audit quality on the integrity of financial statements. And to be able to identify and analyze the effect of audit quality on moderating the relationship between governance and the integrity of financial statements. This research uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2020. The sampling technique uses a purposive sampling technique. This study is a quantitative study which was analyzed using multiple regression analysis. Then the data was processed using SPSS v.16 software. The results of the study indicate that Corporate Governance has a positive effect on the Integrity of Financial Statements, so that the first hypothesis in this study is accepted. While Audit Quality has no effect on the Integrity of Financial Statements, this means that the second hypothesis in this study is rejected. Audit quality cannot strengthen the positive relationship between Corporate Governance and Financial Statement Integrity, so the third hypothesis in this study is rejected.

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