PENGARUH GOOD CORPORATE GOVERNANCE DAN KEY AUDIT MATTERS TERHADAP KUALITAS PELAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris: Perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023)

Anggarwati, Wahyuni (2025) PENGARUH GOOD CORPORATE GOVERNANCE DAN KEY AUDIT MATTERS TERHADAP KUALITAS PELAPORAN KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris: Perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan Key Audit Matters (KAM) terhadap kualitas pelaporan keuangan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2023. GCG diproksikan melalui keberadaan dewan komisaris independen dan jumlah komite audit. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keuangan auditan. Analisis dilakukan menggunakan regresi berganda dan Moderated Regression Analysis (MRA) dengan bantuan software EViews 12. Penelitian ini menggabungkan Good Corporate Governance dan Key Audit Matters secara simultan terhadap kualitas pelaporan keuangan, yang belum dikaji bersama dalam satu model empiris. Hasil penelitian menunjukkan bahwa dewan komisaris independen dan ukuran komite audit tidak berpengaruh signifikan terhadap kualitas pelaporan keuangan. Sebaliknya, KAM terbukti berpengaruh positif signifikan dalam meningkatkan kualitas pelaporan keuangan. Sementara itu, ukuran perusahaan tidak terbukti memoderasi hubungan antara GCG maupun KAM terhadap kualitas pelaporan keuangan. Temuan ini memberikan implikasi bahwa kualitas pelaporan keuangan lebih ditentukan oleh transparansi auditor melalui pengungkapan KAM dibanding sekadar jumlah komisaris independen atau komite audit. Penelitian ini berkontribusi bagi akademisi, praktisi, dan regulator dalam memperkuat mekanisme tata kelola, meningkatkan transparansi audit, serta menyusun kebijakan guna mencegah manipulasi laporan keuangan di Indonesia. This study aims to analyze the effect of Good Corporate Governance (GCG) and Key Audit Matters (KAM) on financial reporting quality with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020–2023. GCG is proxied by the presence of independent commissioners and the size of the audit committee. The research employs a quantitative approach using secondary data from annual reports and audited financial statements. Data were analyzed using multiple regression and Moderated Regression Analysis (MRA) with the assistance of EViews 12 software. This study combines Good Corporate Governance and Key Audit Matters simultaneously on the quality of financial reporting, which have not been studied together in one empirical model. The results show that independent commissioners and audit committee size have no significant effect on financial reporting quality. Conversely, KAM has a significant positive impact on improving financial reporting quality. Furthermore, firm size does not moderate the relationship between GCG and KAM on financial reporting quality. These findings imply that financial reporting quality is more influenced by auditor transparency through KAM disclosure rather than merely the number of independent commissioners or audit committee members. This study contributes to academics, practitioners, and regulators in strengthening corporate governance mechanisms, enhancing audit transparency, and formulating policies to prevent financial statement manipulation in Indonesia.

Item Type:	Thesis (S2)
NIM/NIDN Creators:	55521110026
Uncontrolled Keywords:	Good Corporate Governance, Key Audit Matters, Ukuran Perusahaan, Kualitas Pelaporan Keuangan, Tata Kelola Perusahaan. Good Corporate Governance, Key Audit Matters, Firm Size, Financial Reporting Quality, Corporate Governance.
Subjects:	600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	ZAIRA ELVISIA
Date Deposited:	09 Oct 2025 02:01
Last Modified:	09 Oct 2025 02:01
URI:	http://repository.mercubuana.ac.id/id/eprint/98922

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