PENGARUH KUALITAS LAPORAN KEBERLANJUTAN DAN AUDIT TENURE TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN AUDIT EFFORT SEBAGAI VARIABEL MODERASI

  • Wiwi Idawati Program Studi Akuntansi, STIE Indonesia Banking School
  • Larasati Kartika Permana Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta
DOI: https://doi.org/10.31937/akuntansi.v16i1.3529

Abstrak

Abstract - This study is a quantitative research that aims to examine the effect of sustainability reporting quality and Audit tenure on financial reporting quality with audit effort as a moderating variable. The research uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021. Sampling criteria used a purposive sampling method which obtained a total of 64 samples from 32 manufacturing companies. Testing the hypothesis in this study uses a multiple linear regression model. The research model was processed and tested using STATA Ver.16. The results of this study are: 1) Sustainability reporting quality does not influence financial reporting quality. 2) Audit tenure has a significant positive influence on financial reporting quality. 3) Effort Audit strengthens the effect of the Sustainability reporting quality on financial reporting quality. 4) Audit effort strengthens the effect of Audit tenure on financial reporting quality.

Keywords: Financial Reporting Quality; Sustainability Reporting Quality; Audit Tenure; Audit Effort

##plugins.generic.usageStats.downloads##

##plugins.generic.usageStats.noStats##
Diterbitkan
2024-06-30
Bagaimana mengutip
Idawati, W., & Permana, L. K. (2024). PENGARUH KUALITAS LAPORAN KEBERLANJUTAN DAN AUDIT TENURE TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN AUDIT EFFORT SEBAGAI VARIABEL MODERASI. Ultimaccounting Jurnal Ilmu Akuntansi, 16(1), 95-115. https://doi.org/https://doi.org/10.31937/akuntansi.v16i1.3529
Terbitan
Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Bagian
Artikel
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike International License (CC-BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.