PERAN INTEGRATED REPORTING DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE, TIME BUDGET PRESSURE, DAN AUDIT FEE TERHADAP AUDIT QUALITY

Sausan Alifa Syadzwina, . (2026) PERAN INTEGRATED REPORTING DALAM MEMODERASI PENGARUH CLIENT IMPORTANCE, TIME BUDGET PRESSURE, DAN AUDIT FEE TERHADAP AUDIT QUALITY. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of client importance, time budget pressure, and audit fee on audit quality, as well as to assess the role of integrated reporting as a moderating variable. The research objects are non financial sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period that publish integrated reports and disclose audit fees completely, resulting in a total of 139 samples selected using purposive sampling. This study employs a quantitative approach with secondary data in the form of integrated reports and financial statements obtained from the official website of the Indonesia Stock Exchange and the respective company websites. The data were analyzed using descriptive statistics and panel data regression with STATA version 17. The results indicate that client importance, time budget pressure, and audit fee have no effect on audit quality. In addition, integrated reporting is not proven to moderate the relationship between client importance, time budget pressure, and audit fee with audit quality.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112126] [Pembimbing: Retnasari] [Penguji 1: Anda Dwiharyadi] [Penguji 2: Rahmiyatus Syukra]
Uncontrolled Keywords: audit quality, client importance, time budget pressure, audit fee, integrated reporting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SAUSAN ALIFA SYADZWINA
Date Deposited: 27 Mar 2026 08:39
Last Modified: 27 Mar 2026 08:39
URI: http://repository.upnvj.ac.id/id/eprint/41893

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