PEGARUH RISK MANAGEMENT DAN RETURN ON CAPITAL RATIO TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Zefanya Putri Shallom, . (2026) PEGARUH RISK MANAGEMENT DAN RETURN ON CAPITAL RATIO TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study employs quantitative methods to analyze the influence of risk management and return on capital ratio on financial statement quality, while considering institutional ownership and audit committee as moderating variables. This study involved 220 samples selected using purposive sampling technique. The data used are secondary, taken from the annual reports of companies listed on the Indonesia Stock Exchange (IDX). Data analysis was performed using SPSS version 29 software. The study findings indicate that risk management has a significant influence on financial statement quality, while return on capital ratio shows no effect. In addition, institutional ownership and audit committee failed to moderate the impact of risk management or return on capital ratio on financial statement quality.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 2110112109] [Pembimbing : Erna Hernawati] [Penguji 1 : Harry Zacharias Soeratin] [Penguji 2 : Nabillah Farras Luthfi]
Uncontrolled Keywords: Risk Management, Profitability, Quality of Financial Statements, and Corporate Governance
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ZEFANYA PUTRI SHALLOM
Date Deposited: 01 Apr 2026 08:44
Last Modified: 01 Apr 2026 08:44
URI: http://repository.upnvj.ac.id/id/eprint/42198

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