Pengaruh Kualitas Laporan Keuangan terhadap Opini Audit dengan Kualitas Audit sebagai Moderating Variable pada Perusahaan Jasa Sektor Pembiayaan yang terdaftar di Bursa Efek Indonesia

Lavenia, Lisa (2025) Pengaruh Kualitas Laporan Keuangan terhadap Opini Audit dengan Kualitas Audit sebagai Moderating Variable pada Perusahaan Jasa Sektor Pembiayaan yang terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas laporan keuangan terhadap opini audit, dengan kualitas audit sebagai variabel moderasi pada perusahaan sektor pembiayaan tahun 2020 – 2024 yang terdaftar di Bursa Efek Indonesia. Kualitas audit disini sebagai variabel moderasi dengan tujuan untuk mengetahui apakah kualitas audit tersebut memperkuat atau memperlemah pengaruh antara variabel dependen terhadap variabel independent. Sampel dalam penelitian dipilih dengan menggunakan metode purposive sampling yang menghasilkan sebanyak 35 data yang diambil dari 9 perusahaan selama 5 tahun berturut turut yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah metode penelitian kuantitatif berupa data statistik yang diuji menggunakan program Eviews vers 12. Pengujian dimulai dengan melakukan penentuan model regresi, yang diperoleh yaitu Common Effect Model (CEM), pengujian asumsi klasik berupa uji multikolinearitas dan heteroskedastisitas, dan pengujian hipotesis menggunakan model MRA (Moderated Regression Analysis). Selanjutnya dalam penelitian ini, kualitas laporan keuangan disingkat menjadi KLK, opini audit disingkat menjadi OA, dan kualitas audit disingkat menjadi KA. Hasil penelitian ini menunjukkan bahwa kualitas laporan keuangan tidak berpengaruh signifikan terhadap opini audit dan kualitas audit sebagai variabel moderasi juga tidak dapat memoderasi hubungan antara kualitas laporan keuangan terhadap opini audit.

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