SONYA, SONYA (2025) PENGARUH EARNINGS MANAGEMENT DAN RESIKO KREDIT TERHADAP OPINI AUDIT DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI Pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh earning management dan risiko kredit terhadap probabilitas perusahaan memperoleh opini audit pada perusahaan sub-sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Selain itu, penelitian ini juga menganalisis peran firm size sebagai variabel moderasi dalam memperkuat atau memperlemah pengaruh earning management dan risiko kredit terhadap opini audit. Populasi dalam penelitian ini terdiri dari 46 perusahaan perbankan yang terdaftar di BEI, dengan jumlah sampel sebanyak 28 perusahaan yang dipilih menggunakan metode purposive sampling. Analisis data dalam penelitian ini meliputi tahapan uji Overall Model Fit, Hosmer and Lemeshow’s Goodness of Fit Test, Nagelkerke R Square, serta pengujian hipotesis. Model analisis moderasi yang digunakan adalah regresi logistik biner (Binary Logistic Regression). Hasil dari penelitian ini menunjukkan bahwa : (1) Earnings Management berpengaruh negatif terhadap opini audit pada perusahaan sektor perbankan. (2) Resiko kredit berpengaruh negatif terhadap opini audit pada perusahaan sektor perbankan. (3) Ukuran perusahaan sebagai variabel moderasi memperkuat (moderasi quasi) pengaruh earnings management terhadap opini audit perusahaan sektor perbankan. (4) Ukuran perusahaan sebagai variabel moderasi tidak berpengaruh (moderasi predictor) karena tidak mampu memoderasi pengaruh resiko kredit terhadap opini audit perusahaan sektor perbankan. This study aims to empirically test the effect of earnings management and credit risk on the probability of companies obtaining audit opinions in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. In addition, this study also analyzes the role of firm size as a moderating variable in strengthening or weakening the effect of earnings management and credit risk on audit opinions. The population in this study consisted of 46 banking companies listed on the IDX, with a sample size of 28 companies selected using the purposive sampling method. Data analysis in this study includes the stages of the Overall Model Fit test, Hosmer and Lemeshow's Goodness of Fit Test, Nagelkerke R Square, and hypothesis testing. The moderation analysis model used is binary logistic regression. The results of this study indicate that: (1) Earnings Management has a negative effect on audit opinions in banking sector companies. (2) Credit risk has a negative effect on audit opinions in banking sector companies. (3) Company size as a moderating variable strengthens (quasi moderation) the effect of earnings management on audit opinions in banking sector companies. (4) Company size as a moderating variable does not have an effect (predictor moderation) as it is unable to moderate the effect of credit risk on audit opinions in banking sector companies.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55521120005 |
| Uncontrolled Keywords: | Earnings management, Resiko kredit, ukuran perusahaan, opini audit earning management, credit risk, firm size and audit opinion. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Maulana Arif Hidayat |
| Date Deposited: | 04 Sep 2025 04:34 |
| Last Modified: | 04 Sep 2025 04:34 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97435 |
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