Pengaruh Struktur Modal dan Profitabilitas Terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia dengan Good Corporate Governance Sebagai Variabel Pemoderasi
Main Article Content
Abstract
Penelitian ini bertujuan untuk menginvestigasi pengaruh struktur modal dan profitabilitas terhadap kualitas audit pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI), dengan Good Corporate Governance (GCG) sebagai variabel pemoderasi. Variabel struktur modal diwakili oleh rasio utang terhadap modal total (DER), sementara variabel profitabilitas diukur dengan return on assets (ROA). Kualitas audit diukur berdasarkan akreditasi firma kantor akuntan publik. Metode analisis data yang digunakan adalah regresi logistik dengan menggunakan data tahunan dari perusahaan perbankan yang terdaftar di BEI selama periode 2022-2023. Penelitian ini menggali hubungan antara struktur modal, profitabilitas, dan kualitas audit, serta memeriksa bagaimana GCG memoderasi hubungan tersebut. Hasil penelitian diharapkan dapat memberikan kontribusi dalam memperkaya pemahaman tentang faktor-faktor yang memengaruhi kualitas audit di sektor perbankan Indonesia, serta implikasi praktis untuk perusahaan dan regulator.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Anizar, S., Anastasia, M., Rahman, A., & ... (2023). Pengaruh Gender Terhadap Kualitas Laporan Keuangan Pada Perusahaan Manufaktur Terdaftar Di Bursa Efek Indonesia. Owner: Riset Dan Jurnal …. Retrieved from http://owner.polgan.ac.id/index.php/owner/article/view/1366
Belgasem-Hussain, A. A., & Hussaien, Y. I. (2023). Earnings management as an ethical issue in view of Kohlberg’s theory of moral reasoning. Journal of Financial Crime. emerald.com. https://doi.org/10.1108/JFC-11-2019-0138
Brata, I. O. D., & Komarudin, K. (2023). Pengaruh Faktor Keuangan terhadap Manajemen Laba menggunakan pendekatan Teori Fraud Triangle. Jurnal Computech &Bisnis (e …. Retrieved from http://jurnal.stmik-mi.ac.id/index.php/jcb/article/view/282
Chen, J. Z., Elemes, A., Hope, O. K., & ... (2023). Audit-Firm Profitability: Determinants and Implications for Audit Outcomes. Rotman School of …. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4319964
Dedy Than Pasaribu. (2023). Pengaruh Stock Split terhadap Abnormal Return & Likuiditas Saham Blue Chip. Contemporary Studies in Economic, Finance and Banking, 2(3).
F. Agung Himawan. (2022). Pengaruh Penerapan Good Corporate Governance, Profitabilitas, dan Leverage terhadap Earning Manipulation dengan Moderasi Kualitas Audit. Jurnal Ekonomi Dan Bisnis, 11(3), 267–283.
Hassan, S., Aksar, M. A., Khan, S., Ahmed, T., & ... (2023). Impact of Audit Quality on Real Earnings Management: Moderating Role of Corporate Governance. Reviews of …. rmsjournal.com. Retrieved from http://www.rmsjournal.com/index.php/admin/article/download/191/104
Jonni Mahroza et al. (2024). Defense Economic Diplomacy in Overcoming the Impact of the Israel - Hamas War on Indonesia’s Economic Resilience. Indonesian Journal of Banking and Financial Technology.
Juwita, R. (2023). The Role of Gender Diversity in Corporate Governance for Quality Assurance of Financial Reports with Audit Fees as Moderating Variables. European Journal of Business and Management …. Retrieved from https://ejbmr.org/index.php/ejbmr/article/view/1753
Lestari, D. P. (2023). Pengaruh Mekanisme GCG Terhadap Praktik Manajemen Laba Pada Perusahaan Sektor Perbankan Yang Terdaftar Di BEI Tahun 2016-2020. repository.ibs.ac.id. Retrieved from http://repository.ibs.ac.id/5562/
Liao, Y. H., Lee, H., & Chen, C. J. (2023). The informational role of audit partner industry specialization. Review of Quantitative Finance and …. https://doi.org/10.1007/s11156-022-01090-8
Lin, J., Li, F., Zheng, S. X., & Zhou, M. (2023). Minority shareholder voting and dividend policy. Journal of Banking &Finance. Retrieved from https://www.sciencedirect.com/science/article/pii/S0378426622003284
Lyu, H., Jia, W., & Tan, X. (2023). Individual investment banker human capital and SEO discount: Evidence from China. Pacific-Basin Finance Journal. Retrieved from https://www.sciencedirect.com/science/article/pii/S0927538X22002001
Martias, A. (2023). Analisa Pengaruh Corporate Governance terhadap Manajemen Laba dan Market Earning Value Perusahaan Property & Real …. Scientific Journal of Reflection: Economic …. Retrieved from http://ojspustek.org/index.php/SJR/article/view/624
Nababan, N. R., Toni, N., Simorangkir, E. N., & ... (2023). The Influence of Good Corporate Governance Mechanism and Company Size on Profit Management with Audit Quality as a Moderating Variable in Palm Oil …. International Journal of …. Retrieved from https://ijssrr.com/journal/article/view/740
Nur Hidayah K Fadhilah et. (2021). The Influence of Good Corporate Governance, Free Cash Flow and Leverage Factors on Earnings Management with Audit Quality as Moderating Variable. Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021), 207.
Samur, M. (2023). Examination of the effect of the organizational structure of the enterprise on profitability. Journal of Positive School Psychology. Retrieved from https://journalppw.com/index.php/jpsp/article/view/15469
Suyono, E., Sunarmo, A., Sugiarto, S., & ... (2023). Telaah Konseptual atas Berbagai Model Pengukuran Earnings Management: Edisi Revisi. … , Auditing and Public …. Retrieved from http://jos.unsoed.ac.id/index.php/saap/article/view/7906
Tiara Widya Antikasari. (2022). Analisis Perbandingan Harga Saham PT Bank Central Asia Tbk. sebelum dan sesudah Stock Split. Jurnal Ekonomi Dan Bisnis, 10(1).
Usaini, M., & Hooy, C. W. (2023). Earnings Management and Financial Performance: The Moderating Role of CEO Competency. Journal of Contemporary Issues and Thought. Retrieved from https://ojs.upsi.edu.my/index.php/JCIT/article/view/7577
Vivi Aditya Sitiyarningrum. (2022). Analisis Pengaruh Stock Split terhadap Likuiditas Saham dan Abnormal Return Saham pada masa Pandemi COVID-19. Contemporary Studies in Economic, Finance and Banking, 1(2).
Xiao, H., Xi, J., & Meng, H. (2023). Does mandatory audit rotation affect insider trading? Evidence from China. Managerial Auditing Journal. https://doi.org/10.1108/MAJ-11-2021-3381