AZI, REZA SATRIO (2025) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN INTERNAL KONTROL SEBAGAI INTERVENING (Studi pada perusahaan manufaktur yang terdaftar di BEI 2021-2024). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepemilikan institusional dan kualitas audit terhadap kualitas laporan keuangan dengan internal kontrol sebagai intervening. Populasi dalam penelitian ini adalah 50 perusahaan manufaktur yang terdaftar di BEI tahun 2021-2024. Metode penentuan sampel menggunakan purposive sampling. Metode pengumpulan data menggunakan metode sekunder dari situs web BEI. Pengolahan data menggunakan Eviews 12 sebagai alat analisis. Hasil penelitian menunjukkan bahwa (1) kepemilikan institusional berpengaruh terhadap internal kontrol, (2) kualitas audit berpengaruh terhadap internal kontrol, (3) kepemilikan institusional berpengaruh terhadap kualitas laporan keuangan, (4) kualitas audit tidak berpengaruh terhadap kualitas laporan keuangan, (5) internal kontrol berpengaruh terhadap kualitas laporan keuangan, (6) kepemilikan institusional tidak berpengaruh terhadap kualitas laporan keuangan melalui internal kontrol dan internal kontrol berperan sebagai variabel mediasi sebagian (partial mediation) dan (7) kualitas audit tidak berpengaruh terhadap kualitas laporan keuangan melalui internal kontrol dan internal kontrol berperan sebagai variabel mediasi sempurna (complete mediation). This research aims to test and analyze the effect of institutional ownership and audit quality on the financial reporting quality with internal control as intervening. The population in this study was 50 manufacturing companies listed on the IDX in 2021- 2024. The method of determining the sample using purposive sampling. The data collection method uses secondary methods from the IDX website. Data processing uses Eviews 12 as an analytical tool. The results showed that (1) institutional ownership affects internal control, (2) audit quality affects internal control, (3) institutional ownership affects the financial reporting quality, (4) audit quality has no effect on the financial reporting quality, (5) internal control affects the financial reporting quality, (6) institutional ownership does not influence financial statement quality through internal control, and internal control acts as a partial mediation variable, and (7) audit quality does not influence financial statement quality through internal control, and internal control acts as a complete mediation variable.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55523110032 |
| Uncontrolled Keywords: | Kualitas laporan keuangan, internal kontrol, kepemilikan institusional, kualitas audit Financial reporting quality, internal control, institutional ownership, audit quality |
| 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: | NAIMAH NUR ISLAMIDIYANAH |
| Date Deposited: | 09 Sep 2025 03:06 |
| Last Modified: | 09 Sep 2025 03:06 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/97568 |
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