PERAN KUALITAS AUDIT DALAM HUBUNGAN ANTARA INTELLECTUAL CAPITAL DAN OPERATIONAL EFFICIENCY TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN SEKTOR ENERGI

Alya Yasmin, . (2025) PERAN KUALITAS AUDIT DALAM HUBUNGAN ANTARA INTELLECTUAL CAPITAL DAN OPERATIONAL EFFICIENCY TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN SEKTOR ENERGI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research is a quantitative study that aims to determine the effect of intellectual capital and operational efficiency on financial performance moderated by audit quality. The research background shows that the energy sector in developing countries, including Indonesia, is still in the early stages of development. Limited capital and technology are the main obstacles in maximising the potential of energy resources. However, with efficient resource management and appropriate strategic decision-making, this sector has a great opportunity to achieve optimal financial performance. This study uses energy sector companies listed on the Indonesia Stock Exchange for the period 2020 to 2023 as research samples. The sample selection was carried out using purposive sampling technique after determining the acceptable amount, namely 33.33% of the total number of energy sector companies or 29 companies out of 87 companies. Numerical data is processed through several statistical techniques, including descriptive statistics, classical assumption tests, hypothesis testing, and moderation regression. Hypothesis testing in this study uses Moderation Regression Analysis with the STATA programme and a significance level of 5% (0.05). The results of the test obtained (1) there is a positive effect of intellectual capital on financial performance, (2) there is no effect of operational efficiency on financial performance, (3) audit quality cannot strengthen the effect of intellectual capital on financial performance, (4) audit quality cannot weaken the effect of operational efficiency on financial performance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2110112162] [Pembimbing: Ranti Nugraheni] [Penguji 1: Suparna Wijaya] [Penguji 2: Shinta Widyastuti]
Uncontrolled Keywords: Intellectual Capital, Operational Efficiency, Audit Quality, Financial Performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ALYA YASMIN
Date Deposited: 20 Feb 2025 04:21
Last Modified: 20 Feb 2025 04:21
URI: http://repository.upnvj.ac.id/id/eprint/34730

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