Nanlohy, Yehezkiel Benaya (2025) PENGARUH GENDER DIVERSITY KOMITE AUDIT,AUDIT SWITCHING,DAN ASERSI MANAJEMEN TERHADAP KUALITAS AUDIT DENGANREPUTASI KAP SEBAGAI VARIABEL MODERASI PADA PERUSAHAANSEKTOR PERTAMBANGAN DAN ENERGI YANG TERDAFTAR PADABURSA EFEK INDONESIA PERIODE 2022-2024. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Gender Diversity, Komite Audit, Audit Switching, dan Asersi Manajemen terhadap Kualitas Audit, serta menguji peran Reputasi KAP sebagai variabel moderasi pada perusahaan sektor pertambangan dan energi yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Metode yang digunakan adalah menggunakan pendekatan kuantitatif sebagai kerangka ilmiah utama, di mana data dikumpulkan dan dianalisis dalam bentuk angka melalui metode statistik untuk menguji hipotesis yang telah ditetapkan. Jenis penelitian yang digunakan adalah Causal Explanatory Research (penelitianeksplanatori kausal) dengan metode asosiatif kausal. Teknik pengolahan datapenelitian ini menggunakan analisis Partial Least Square (PLS) 3 dengan sampelsebanyak 40 perusahaan.Hasil studi menunjukkan bahwa Gender Diversity Komite Audit dan Asersi Manajemen memiliki pengaruh positif dan signifikan terhadap Kualitas Audit, sedangkan Audit Switching tidak berpengaruh signifikan. Lebih lanjut, Reputasi KAP terbukti secara signifikan memoderasi semua hubungan yang diuji, yakni memperkuat positif pengaruh Gender Diversity dan Asersi Manajemen,serta memperkuat negatif hubungan antara Audit Switching dan Kualitas Audit. Secara keseluruhan, 5 dari 6hipotesis diterima, menyiratkan bahwa efektivitas Gender Diversity dan Asersi Manajemen dalam meningkatkan Kualitas Audit akan optimal ketika perusahaan menggunakan jasa Kantor Akuntan Publik yang bereputasi tinggi.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Kata Kunci: Gender Diversity Komite Audit,Audit Switching,Asersi Manajemen,Reputasi KAP, Kualitas Audit. |
| Subjects: | L Education > L Education (General) Z Bibliography. Library Science. Information Resources > Z004 Books. Writing. Paleography Z Bibliography. Library Science. Information Resources > ZA Information resources Z Bibliography. Library Science. Information Resources > ZA Information resources > ZA4450 Databases |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200187 Yehezkiel Benaya Nanlohy |
| Date Deposited: | 02 Jul 2026 07:04 |
| Last Modified: | 02 Jul 2026 07:04 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/43807 |
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