PENGARUH EARNING, CAPITAL, PRUDENTIAL PRINCIPLE, FULL DISCLOSURE TERHADAP RISIKO KEUANGAN DAN OPINI AUDIT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2020-2023

Mardiono, Viona Eka Putri (2025) PENGARUH EARNING, CAPITAL, PRUDENTIAL PRINCIPLE, FULL DISCLOSURE TERHADAP RISIKO KEUANGAN DAN OPINI AUDIT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2020-2023. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh earning, capital, prudential principle, dan pengungkapan informasi secara penuh (full disclosure) terhadap risiko keuangan dan opini audit, dengan tata kelola perusahaan yang baik (good corporate governance/GCG) sebagai variabel moderasi. Studi ini dilakukan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis data menggunakan model spesifikasi Partial Least Square (PLS). Data yang dianalisis berasal dari laporan keuangan tahunan perusahaan perbankan yang diambil secara purposif berdasarkan kriteria tertentu. Keterbatasan penelitian ini adalah ukuran sampel yang terbatas pada 11 perusahaan perbankan dan periode penelitian hanya mencakup tahun 2020-2023. Kekhususan penelitian ini terletak pada eksplorasi mendalam mengenai pengaruh prinsip kehati-hatian (prudential principle) terhadap opini audit dan risiko keuangan di sektor perbankan. Berdasarkan analisis bibliometrik menggunakan perangkat VOSviewer, ditemukan bahwa hubungan antara prinsip kehati-hatian dengan opini audit masih belum banyak diteliti. Hasil penelitian menunjukkan bahwa earning berpengaruh signifikan terhadap risiko keuangan dengan P-Values sebesar 0,000 , capital berpengaruh signifikan terhadap risiko keuangan dengan P-Values sebesar 0,000 , prudential principle tidak berpengaruh signifikan terhadap risiko keuangan dengan P-Values sebesar 0,295, dan full disclosure berpengaruh signifikan terhadap risiko keuangan dengan P-Values sebesar 0,000. Selanjutnya, earning berpengaruh signifikan terhadap opini audit dengan P-Values sebesar 0,013, capital berpengaruh berpengaruh signifikan terhadap opini audit dengan P-Values sebesar 0,019 , prudential principle tidak berpengaruh signifikan terhadap opini audit dengan P-Values sebesar 0,279, dan full disclosure tidak berpengaruh signifikan terhadap opini audit dengan P-Values sebesar 0,266. Penelitian ini memberikan implikasi teoretis dan praktis bagi akademisi, praktisi, dan regulator. Secara teoretis, penelitian ini memperkaya literatur. Secara praktis, temuan ini dapat membantu manajer perusahaan dalam meningkatkan kualitas laporan keuangan untuk menyempurnakan kebijakan pengawasan sektor perbankan

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