ADIANTO, RACHMAD SATRIO (2026) PENGARUH AUDIT FEE DAN TRANSFORMASI DIGITAL TERHADAP KINERJA KEBERLANJUTAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI MODERASI (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023). S2 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Penelitian ini menguji pengaruh Fee Audit dan Transformasi Digital terhadap Kinerja Keberlanjutan dengan Kepemilikan Manajerial sebagai Moderasi. Populasi dalam penelitian ini adalah perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023 sebanyak 90 perusahaan. Desain pengambilan sampel menggunakan purposive sampling sehingga sampel yang digunakan sebanyak 34 perusahaan. Teknik analisis yang digunakan adalah regresi linear data panel dengan alat analisis eviews 13. Hasil penelitian secara simultan Fee Audit dan Transformasi Digital berpengaruh terhadap Kinerja Keberlanjutan. Secara parsial menunjukkan fee audit berpengaruh Positif terhadap kinerja keberlanjutan, namun trasnformasi digital tidak berpengaruh terhadap kinerja keberlanjutan. Variabel moderasi yaitu kepemilikan manajerial dapat memoderasi fee audit terhadap kinerja keberlanjutan, namun tidak dapat memoderasi transformasi digital terhadap kinerja keberlanjutan. This research examines the influence of Audit Fees and Digital Transformation on Sustainability Performance with Managerial Ownership as Moderation. The population in this study were energy companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023, totaling 90 companies. The sampling design used purposive sampling so that the sample used was 34 companies. The analysis technique used was panel data linear regression with the eviews 13 analysis tool. The results of the study simultaneously showed that Audit Fees and Digital Transformation had an effect on Sustainability Performance. Partially, it showed that audit fees had an effect Positive on sustainability performance, but digital transformation had no effect on sustainability performance. The moderating variable, namely managerial ownership, could moderate audit fees on sustainability performance, but could not moderate digital transformation on sustainability performance.
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55523110044 |
| Uncontrolled Keywords: | Kinerja Keberlanjutan, Fee Audit, Transformasi Digital, Kepemilikan Manajerial Sustainability Performance, Audit Fees, Digital Transformation, Managerial Ownership |
| 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: | 14 Feb 2026 01:45 |
| Last Modified: | 14 Feb 2026 01:45 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/100933 |
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