PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2020-2022)

RAHAYU, SRI (2025) PENGARUH GOOD CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the Effect of Good Corporate Governance and Audit Quality on the Integrity of Financial Statements with Financial Distress as a moderating variable. The independent variables used in this study are independent commissioners, audit committees, and audit quality, while the dependent variables used are financial statement integrity and financial distress as moderating variables. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The sample used in this study was 156 samples with a purposive sampling technique. The results obtained are that independent commissioners and audit quality have a positive effect on the integrity of financial statements, while the audit committee does not affect the integrity of financial statements. Financial distress as a moderating variable affects the relationship between independent commissioners and the integrity of financial statements, while it does not affect the relationship between audit quality and audit committees and the integrity of financial statements. Keywords: Independent Commissioner, Audit Committee, Audit Quality, Financial Report Integrity, and Financial Distress. Penelitian ini bertujuan untuk mengetahui Pengaruh Good Corporate Governance dan Kualitas Audit terhadap Integritas Laporan Keuangan dengan Financial Distress sebagai variabel moderasi. Variabel independen yang digunakan pada penelitian ini yaitu komisaris independen, komite audit, dan kualitas audit, sedangkan variabel dependen yang digunakan adalah integritas laporan keuangan dan financial distress sebagai variable pemoderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022. Sampel yang digunakan dalam penelitian ini sebanyak 156 sampel dengan teknik pengambilan sampel purposive sampling. Hasil yang diperoleh adalah komisaris independen dan kualitas audit berpengaruh positif terhadap integritas laporan keuangan sedangkan komite audit tidak berpengaruh terhadap integritas laporan keuangan. Financial distress sebagai variabel moderasi berpengaruh terhadap hubungan komisaris independen terhadap integritas laporan keuangan sedangkan tidak berpengaruh terhadap hubungan kualitas audit dan komite audit terhadap integritas laporan keuangan. Kata Kunci : Komisaris Independen, Komite Audit, Kualitas Audit, Integritas Laporan Keuangan, dan Financial Distress.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 25 077
NIM/NIDN Creators: 43219120039
Uncontrolled Keywords: Komisaris Independen, Komite Audit, Kualitas Audit, Integritas Laporan Keuangan, dan Financial Distress.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
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 > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.9 Accounting for Specific Kinds of Organizations/Akuntansi untuk Jenis Organisasi Tertentu > 657.95 Corporations/Perusahaan
600 Technology/Teknologi > 670 Manufacturing/Manufaktur, Pabrik-pabrik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 27 Mar 2025 07:14
Last Modified: 27 Mar 2025 07:14
URI: http://repository.mercubuana.ac.id/id/eprint/95118

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