KUALITAS AUDIT: PERANNYA DALAM MEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN

SYAFIRA RIZKI AZ-ZAHRA, . (2025) KUALITAS AUDIT: PERANNYA DALAM MEMODERASI PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility (CSR) dan ukuran perusahaan terhadap integritas laporan keuangan, dengan kualitas audit sebagai variabel moderasi. Sampel penelitian diperoleh dari data sekunder berupa laporan keuangan dan laporan keberlanjutan perusahaan sektor Property & Real Estate yang terdaftar di Bursa Efek Indonesia selama periode 2022–2023. Analisis data dilakukan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak Eviews13. Hasil penelitian menunjukkan bahwa: (a) CSR berpengaruh terhadap integritas laporan keuangan; (b) ukuran perusahaan tidak berpengaruh terhadap integritas laporan keuangan; (c) kualitas audit berpengaruh terhadap integritas laporan keuangan; (d) kualitas audit tidak mampu memoderasi pengaruh CSR terhadap integritas laporan keuangan; dan (e) kualitas audit juga tidak memoderasi pengaruh ukuran perusahaan terhadap integritas laporan keuangan. Penelitian ini menunjukkan bahwa pengungkapan CSR perlu dikelola dengan hati-hati karena dapat memengaruhi penurunan integritas laporan keuangan. Selain itu, keterbatasan variasi ukuran perusahaan menunjukkan perlu adanya keterlibatan sektor lain. Peningkatan kualitas audit juga menjadi faktor yang perlu diperhatikan dalam memperkuat perannya sebagai moderator. ***** This study aims to examine and analyze the effect of corporate social responsibility (CSR) and firm size on the integrity of financial statements, with audit quality as a moderating variable. The research sample was obtained from secondary data in the form of financial statements and sustainability reports of companies in the Property & Real Estate sector listed on the Indonesia Stock Exchange for the 2022–2023 period. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the help of Eviews13 software. The results of the study indicate that: (a) CSR has an effect on the integrity of financial statements; (b) Firm size has no effect on the integrity of financial statements; (c) Audit quality has an effect on the integrity of financial statements.; (d) audit quality does not moderate the effect of CSR on the integrity of financial statements; and (e) audit quality does not moderate the effect of firm size on the integrity of financial statements. This study suggests that CSR disclosures should be managed carefully due to their potential to reduce financial statement integrity. Moreover, the limited variation in firm size indicates the need for involvement from other sectors. Improving audit quality is also an important factor in strengthening its role as a moderating variable.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Dr. Indra Pahala, M.Si. ; 2) Dwi Handarini, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Manajemen > Manajemen , Business
Divisions:	FE > S1 Akuntansi
Depositing User:	Syafira Rizki Az-Zahra .
Date Deposited:	18 Jul 2025 08:10
Last Modified:	18 Jul 2025 08:10
URI:	http://repository.unj.ac.id/id/eprint/56616

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