ROSAMELIA, DWI (2025) PENGARUH FIRM GROWTH DAN WORKLOAD TERHADAP KUALITAS AUDIT DENGAN CHIEF FINANCIAL OFFICER SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to analyze the effect of firm growth and workload on audit quality with the chief financial officer as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange. The study was conducted partially and simultaneously. The sample in the study was 22 companies with research in 2018-2022 so that there were 110 data analyzed. The data source came from secondary data in the form of company annual reports. The analysis tool used was the moderated regression analysis (MRA) test with a logistic regression analysis approach. The results of hypothesis testing show that firm growth does not have a significant effect on audit quality. Similarly, the workload variable has no significant effect on audit quality. The chief financial officer variable also does not significantly affect audit quality. Moreover, the interaction effect between firm growth and chief financial officer as a moderating variable does not significantly influence audit quality. Likewise, workload does not significantly affect audit quality when moderated by chief financial officer. These findings indicate that the moderating test using predictor moderation does not provide significant evidence. Keywords: Firm Growth, Workload, Chief Financial Officer, and Audit Quality Penelitian ini bertujuan untuk menganalisis pengaruh firm growth dan workload terhadap kualitas audit dengan chief financial officer sebagai variabel moderasi pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian dilakukan secara parsial dan simultan. Sampel dalam penelitian sebanyak 22 perusahaan dengan penelitian pada tahun 2018-2022 sehingga terdapat 110 data yang dianalisis. Sumber data berasal dari data sekunder yang berupa laporan tahunan perusahaan. Alat analisis yang digunakan menggunakan pengujian moderated regression analysis (MRA) dengan pendekatan analisis regresi logistik. Berdasarkan hasil pengujian hipotesis pengaruh firm growth terhadap kualitas audit tidak berpengaruh. Variabel workload tidak berpengaruh terhadap kualitas audit. chief financial officer (CFO) tidak berpengaruh terhadap kualitas audit. Pengaruh firm growth terhadap kualitas audit jika dimoderasi chief financial officer (CFO) tidak berpengaruh. Variabel workload tidak berpengaruh terhadap kualitas audit jika chief financial officer (CFO) sebagai variabel moderasi. Jadi hasil uji moderasi tersebut penelitian dengan menggunakan predictor moderations. Kata Kunci: Firm Growth, Workload, Chief Financial Officer, dan Kualitas Audit
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