PENGARUH WASTE MANAGEMENT DAN AUDIT FEES TERHADAP AUDIT QUALITY (Studi Pada Seluruh Perusahaan Listing di Bursa Efek Indonesia Tahun 2019-2023)

AGUSTINA, DINI (2025) PENGARUH WASTE MANAGEMENT DAN AUDIT FEES TERHADAP AUDIT QUALITY (Studi Pada Seluruh Perusahaan Listing di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Financial reports are a vital tool for decision making by management, investors, regulators, and other stakeholders. A quality audit will increase transparency and accountability in financial reporting. This study aims to obtain empirical evidence regarding the effect of Waste Management and Audit Fees on Audit Quality. The population in this study were all companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The sample in this study were all companies listed on the Indonesia Stock Exchange for the period 2019-2023 and companies that published information on waste management costs and audit fees for the period 2019 to 2023. Sampling was carried out using the purposive sampling method, resulting in 315 sample data obtained from 63 companies with a period of 5 years (2019-2023). The data used are secondary data sourced from financial reports, annual reports, and sustainability reports. Data analysis using SPSS version 25 application. Data analysis techniques using Logistic Regression Test, namely Overall Model Fit Test, Regression Model Feasibility Test using Hosmer and Lemeshow Test, Determination Coefficient Test (Nagelkerke R Square), Classification Matrix Test, and Hypothesis Test, namely Simultaneous Model Significance Test (Omnibus Test of Model Coefficients) and Wald Test. The results of the study indicate that the Waste Management variable has a positive effect on the probability of Audit Quality, and the Audit Fees variable has a positive effect on the probability of Audit Quality. Keywords: Audit Quality, Waste Management, Audit Fees Laporan keuangan merupakan alat vital bagi pengambilan keputusan baik oleh manajemen, investor, regulator, maupun pemangku kepentingan lainnya. Audit yang berkualitas akan meningkatkan transparansi dan akuntabilitas dalam pelaporan keuangan. Penelitian ini bertujuan untuk memperoleh bukti secara empiris terkait pengaruh Waste Management dan Audit Fees terhadap Audit Quality. Populasi dalam penelitian ini adalah seluruh perusahaan yang tercatat di Bursa Efek Indonesia periode 2019 sampai 2023. Sampel dalam penelitian ini adalah seluruh perusahaan yang tercatat dalam Bursa Efek Indonesia periode 2019- 2023 serta perusahaan yang mempublikasikan terkait biaya pengelolaan limbah dan biaya audit periode 2019 sampai 2023. Pengambilan sampel dilakukan menggunakan metode purposive sampling, sehingga diperoleh 315 data sampel yang didapatkan dari 63 perusahaan dengan periode 5 tahun (2019-2023). Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan. Analisis data menggunakan aplikasi SPSS versi 25. Teknik analisis data menggunakan Uji Regresi Logistik yaitu Uji Keseluruhan Model (Overall Model Fit), Uji Kelayakan Model Regresi (Godness of Fit Test) menggunakan Hosmer and Lemeshow Test, Uji Koefisien Determinasi (Nagelkerke R Squere), Uji Matriks Klasifikasi, serta Uji Hipotesis yaitu Uji Signifikasi Model secara Simultan (Omnibus Test of Model Coefficients) dan Uji Wald. Hasil penelitian menunjukkan bahwa variabel Waste Management berpengaruh positif terhadap probabilitas Audit Quality, serta Variabel Audit Fees berpengaruh positif terhadap probabilitas Audit Quality. Kata Kunci : Audit Quality, Waste Management, Audit Fees

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 173
NIM/NIDN Creators:	43221010050
Uncontrolled Keywords:	Audit Quality, Waste Management, Audit Fees
Subjects:	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 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 > 658 General Management/Manajemen Umum > 658.3 Personnel Management/Manajemen Personalia, Manajemen Sumber Daya Manusia, Manajemen SDM 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	21 Aug 2025 06:14
Last Modified:	21 Aug 2025 06:14
URI:	http://repository.mercubuana.ac.id/id/eprint/96946

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