PENGARUH KUALITAS AUDIT DAN INTEGRATED REPORTING TERHADAP RELEVANSI NILAI DENGAN VARIABEL PEMODERASI ETIKA BISNIS

puspitasari, indah (2024) PENGARUH KUALITAS AUDIT DAN INTEGRATED REPORTING TERHADAP RELEVANSI NILAI DENGAN VARIABEL PEMODERASI ETIKA BISNIS. Other thesis, STIE BANK BPD JATENG.

	Text bab 1-3.pdf Download (429kB)
	Text DAFTAR PUSTAKA.pdf Download (190kB)

Abstract

This study aims to analyze the influence of audit quality and integrated reporting on value relevance, with business ethics as a moderating variable. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. A sample of 67 companies was obtained through purposive sampling technique, resulting in 201 research data. Hypothesis testing method used panel data regression with Random Effect Model approach, and for testing the moderating variable used Moderated Regression Analysis (MRA) model. Data analysis was conducted using Eviews version 12. The results of the study show that audit quality does not have a effect on value relevance, integrated reporting has a negative and significant effect on value relevance, the results of the Moderated Regression Analysis (MRA) in the study indicate that business ethics does not have the ability to moderate or weaken the influence of audit quality on value relevance, business ethics as a moderating variable weakens the influence of integrated reporting on value relevance as the dependent variable. Keywords: Audit Quality, Integrated Reporting, Business Ethics, Panel Data, MRA, Eviews

Item Type:	Thesis (Other)
Additional Information:	Penelitian ini bertujuan menganalisis pengaruh kualitas audit dan integrated reporting terhadap relevansi nilai, dengan etika bisnis sebagai variabel moderasi. Populasi penelitian ini adalah perusahaan manufaktur di Bursa Efek Indonesia dari tahun 2020-2022. Sampel sebanyak 67 perusahaan diperoleh melalui teknik purposive sampling, dan menghasilkan 201 data penelitian. Metode pengujian hipotesis menggunakan regresi data panel dengan pendekatan Random Effect Model dan untuk pengujian variabel moderasinya menggunakan model Moderated Regression Analysis (MRA). Analisis data dengan menggunakan program Eviews versi 12. Hasil penelitian, menunjukkan bahwa kualitas audit tidak berpengaruh terhadap relevansi nilai, integrated reporting berpengaruh negatif dan signifikan terhadap relevansi nilai, hasil dari pengujian Moderated Regression Analysis (MRA) dalam penelitian menunjukkan bahwa etika bisnis tidak memiliki kemampuan untuk memoderasi atau memperlemah pengaruh kualitas audit terhadap relevansi nilai, etika bisnis sebagai variabel pemoderasi memperlemah pengaruh integrated reporting terhadap relevansi nilai sebagai variabel dependen.
Uncontrolled Keywords:	Audit Quality, Integrated Reporting, Business Ethics, Panel Data, MRA, Eviews
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S1
Date Deposited:	27 Mar 2024 07:06
Last Modified:	27 Mar 2024 07:06
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/1995

Actions (login required)

View Item