Pengaruh corporate governance dan kualitas audit terhadap trusted laporan keuangan yang dimoderasi oleh relevansi nilai
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Etty Murwaningsari
Pembimbing 2 : Sekar Mayangsari
Pembimbing 3 : Murtanto
Subyek : Accounting;Financial statements - Auditing
Kata Kunci : trusted financial report, corporate governance, audit quality, value relevance
Status Posting : Published
Status : Tidak Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2019_DS_DIE_222140408_Halaman-Judul.pdf | 16 | |
| 2. | 2019_DS_DIE_222140408_Lembar-Pengesahan.pdf | 1 | |
| 3. | 2019_DS_DIE_222140408_Bab-1_Pendahuluan.pdf | 18 | |
| 4. | 2019_DS_DIE_222140408_Bab-2_Tinjauan-Pustaka.pdf |
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| 5. | 2019_DS_DIE_222140408_Bab-3_Metodologi-Penelitian.pdf | 26 |
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| 6. | 2019_DS_DIE_222140408_Bab-4_Hasil-dan-Analisis-Penelitian.pdf |
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| 7. | 2019_DS_DIE_222140408_Bab-5_Simpulan.pdf |
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| 8. | 2019_DS_DIE_222140408_Daftar-Pustaka.pdf | 17 | |
| 9. | 2019_DS_DIE_222140408_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menguji pengaruh corporate governance dan kualitas audit terhadap trusted laporan keuangan yang dimoderasi oleh relevansi nilai pada perusahaan publik industri manufaktur di Indonesia. Trusted laporan keuangan pada penelitian ini diukur dengan indek, menggunakan model analisis konten dan formulasi melalui pendekatan pengukuran dichotomous continuum, min-max normalization dan weighted average terhadap empat puluh dua indikator melalui enam dimensi BAKATI (Benevolence, Akuntabilitas, Kredibilitas, Abilitas dan Integritas) dalam perspektif dan dimensi akuntansi, merupakan keterbaruan dan kontribusi utama penelitian ini. Sedangkan corporate governance diukur dengan indek, terhadap empat puluh lima indikator CG melalui lima dimensi EARSS (Efektiftivitas dewan, Audit & risiko/akuntabilitas eksternal, Remunerasi dan reward, Hubungan shareholder dan Hubungan Stakeholder). Begitu juga dengan kualitas audit dilakukan pengukuran dengan pendekatan empat proksi atribut kualitas audit melalui FISST (Audit Fee, Auditor Industrial Specialist, Auditor Size dan Audit Tenure). Sedangkan relevansi nilai sebagai variabel moderasi murni, diproksikan dengan model market-book-earning pada model utama dan model accrual pada uji sensitivitas. Uji ekspansi juga dilakukan pada penelitian ini, guna melihat pengaruh pada tataran dimensi variabel corporate governance dan kualitas audit terhadap trusted laporan keuangan. Pengaruh serta hubungan antar variabel pada model penelitian, telah diuji menggunakan pool data dengan model statistik Struktural Equal Modelling-Partial Least Square (SEM-PLS). Sedangkan uji ekspansi dilakukan dengan uji-t menggunakan model statistik regresi linier berganda. Data penelitian sebanyak 320 observasi berasal dari 80 perusahaan publik industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2013-2016, diambil dari database Bursa Efek Indonesia (BEI), Thomson ReutersEikon (TRE), dan Pusat Pembinaan Profesi Keuangan (PPPK) Departemen Keuangan Republik Indonesia. Secara umum hasil penelitian ini mendapatkan bukti empiris bahwa corporate governance dan kualitas audit berpengaruh positif terhadap trusted laporan keuangan. Begitupula dengan relevansi nilai, memperkuat pengaruh corporate governance terhadap trusted laporan keuangan. Namun demikian, relevansi nilai sebagai variabel moderasi tidak memperkuat pengaruh kualitas audit terhadap trusted laporan keuangan. Hasil penelitian ini memiliki implikasi teoritikal bahwa Trusted Laporan Keuangan (TLK) melalui BAKATI dapat ditingkatkan dengan jalan meningkatkan good corporate governance dan kualitas audit. Hasil penelitian ini juga berimplikasi terhadap regulator, manajemen perusahaan, investor dan publik. Secara umum trusted laporankeuangan melalui BAKATI dapat didayagunakan sebagai alat kontrol serta untuk meningkatkan kepatuhan terhadap regulasi, meningkatkan nilai perusahaan, pengambilan keputusan investasi dan membangun kembali trust publik terhadap laporan keuangan dimasa yang akan datang.
T This study aims to examine the effect of corporate governance and audit quality on a trusted financial report, moderated by value relevance. The trusted financial report is measured by the index, using content and formulation analysis measurement approach model with a dichotomous continuum, min-max normalization and weighted average by forty-two indicators through six dimensions of BAKATI (Benevolence, Accountability, Credibility, Ability and Integrity) in accounting dimensions’ perspective is the main contribution of this research. Whereas corporate governance is measured by the index, on forty-five CG indicators through five EARSS dimensions (Board effectiveness, External accountability and risk, Remuneration and reward, Shareholder and Stakeholder relations). Likewise, the Audit Quality is carried out with four model measurement approach through FISST (Audit Fee, Industrial Specialist Auditor, Auditor Size and Audit Tenure). Whereas value relevance as a pure moderating variable is measured using the market-book-earnings model on the main model and accrual model on the sensitivity test. Expansion tests were also conducted in this study, to see the effect on the level of the dimensions of corporate governance and audit quality variables on the trusted financial report.To test and measure the influence and relationship between variables in the research model, it has been tested using pool data with statistical models of structural Equal Modeling- Partial Least Square (SEM-PLS). While the expansion test was carried out by t-test using multiple linear regression statistical models. The research data as many as 320 observations from 80 public companies manufacturing industries listed on the Indonesia Stock Exchange (IDX) from 2013-2016 in accordance with predetermined criteria, taken from the database of the Indonesia Stock Exchange (IDX), Thomson Reuters Eikon (TRE), and Center for Financial Professional Development (PPPK) the Ministry of Finance of the Republic of Indonesia. In general, the results of this study get empirical evidence that corporate governance and audit quality have a positive effect on the trusted financial report. Likewise, with the values relevance, strengthening the influence of corporate governance on the trusted financial report. However, value relevance as a moderating variable does not strengthen the influence of audit quality on the trusted financial report. The results of this study have theoretical implications that Trusted Financial Report (TLK) through BAKATI can be improved by increasing good corporate governance and audit quality. Likewise, the implications of the results of this research are regulators, company management, investors and the public. In generally, trusted financial report through BAKATI can be utilized as a tool to control and/or to improve compliance with regulations,increase company value, make investment decisions and rebuild public trust in a financial report in the future.
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