PENGARUH MEKANISME GOVERNANCE PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

Alisha Savina Herdianti, . (2026) PENGARUH MEKANISME GOVERNANCE PERUSAHAAN TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative research aimed at examining the effect of corporate governance mechanisms, with audit quality as a moderating variable, on the quality of financial statements. The data used in this study are secondary data obtained from annual reports and financial statements of technology companies listed on the Indonesia Stock Exchange for the period 2022–2024. Purposive sampling was used as the sampling technique, with 32 companies as the objects of observation. The data analysis technique employed is panel data regression using stata 12. The results of the study indicate that audit committee expertise does not affect financial statement quality, audit committee meeting frequency does not affect financial statement quality, audit quality cannot moderate the effect of audit committee expertise on financial statement quality, and audit quality can negatively moderate the effect of audit committee meeting frequency on financial statement quality.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 2210112188] [Pembimbing : Anda Dwiharyadi] [Penguji 1 : Eko Yulianto] [Penguji 2 : Nabillah Farras Luthfi]
Uncontrolled Keywords: Audit Committee Expertise, Audit Committee Meeting Frequency, Audit Quality, Financial Statement Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ALISHA SAVINA HERDIANTI
Date Deposited: 06 Apr 2026 03:43
Last Modified: 06 Apr 2026 06:43
URI: http://repository.upnvj.ac.id/id/eprint/41649

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