PENGARUH AUDITOR SPECIALIZATION INDUSTRY DAN REPUTASI KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sub Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021)

RAPIKA, DEFITRIYANI (2023) PENGARUH AUDITOR SPECIALIZATION INDUSTRY DAN REPUTASI KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sub Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study was to determine the effect of auditor specialization industry and KAP reputation on the integrity of financial statements with audit quality as a moderating variable. The independent variables used in this study are auditor specialization industry and KAP reputation, while the dependent variable in this study is the integrity of financial statements. In addition, the moderating variable in this study is audit quality. The population in this study is the property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021. The sample was determined by purposive sampling method and 39 companies were obtained. The type of data used is secondary data obtained from www.idx.co.id or the company’s website. Data analysis was carried out using multiple linear regression analysis models with the help of the Eviews 12 application program. The results show that the auditor industry specialization and KAP reputation have an influence on the integrity of financial statements. Audit quality as a moderating predictor variable in this research is not able to moderate the good relationship between auditor specialization industry on the integrity of financial statements. In addition, audit quality as a pure moderating variable is have an influence to moderate the relationship between KAP’s reputation on the integrity of financial statements. Keywords : Auditor Specialization Industry, KAP Reputation, Audit Quality, The Integrity of Financial Statements Tujuan dari penelitian ini adalah untuk mengetahui pengaruh auditor specialization industry dan reputasi KAP terhadap integritas laporan keuangan dengan kualitas audit sebagai variabel moderasi. Variabel independen yang digunakan dalam penelitian ini adalah auditor specialization industry dan reputasi KAP, sedangkan variabel dependen dalam penelitian ini adalah integritas laporan keuangan. Selain itu, variabel moderasi dalam penelitian ini adalah kualitas audit. Populasi dalam penelitian ini adalah perusahaan sub sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Sampel ditentukan dengan metode purposive sampling dan diperoleh 39 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id atau situs web perusahaan. Analisis data dilakukan dengan model analisis regresi linear berganda dengan bantuan program aplikasi Eviews 12. Hasil menunjukkan bahwa auditor specialization industry dan reputasi KAP memiliki pengaruh terhadap integritas laporan keuangan. Kualitas audit sebagai variabel moderasi prediktor pada penelitian ini tidak mampu memoderasi hubungan baik antara auditor specialization industry terhadap integritas laporan keuangan. Selain itu, kualitas audit berperan sebagai variabel moderasi murni mampu memoderasi hubungan antara reputasi KAP terhadap integritas laporan keuangan. Kata kunci : Auditor Specialization Industry, Reputasi KAP, Kualitas Audit, Integritas Laporan Keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 23 076
Call Number: SE/32/23/091
NIM/NIDN Creators: 43219010077
Uncontrolled Keywords: Auditor Specialization Industry, Reputasi KAP, Kualitas Audit, Integritas Laporan Keuangan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.47 Fiduciary Accounting/Akuntansi Gadai
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: MILA RISKA
Date Deposited: 10 Jun 2023 07:28
Last Modified: 10 Jun 2023 07:28
URI: http://repository.mercubuana.ac.id/id/eprint/78053

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