Budiman, Muhammad Dzikrullah (2026) PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN INTEGRITAS LAPORAN KEUANGAN SEBAGAI VARIABEL KONSEKUEN (Studi Empiris Pada Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Leverage, Ukuran Perusahaan, Keahlian Komite Audit, dan Anggota Komite Audit Perempuan terhadap Kualitas Audit, serta pengaruh Kualitas Audit terhadap Integritas Laporan Keuangan. Penelitian ini menggunakan Teori Sinyal (Signalling Theory) sebagai landasan teoretis. Populasi penelitian adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2023. Teknik pengambilan sampel menggunakan metode purposive sampling, dengan total sampel 44 perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dan data sekunder. Teknik analisis data yang digunakan adalah Analisis Regresi Logistik Biner untuk hipotesis yang menguji pengaruh terhadap Kualitas Audit, dan Analisis Regresi Linear Sederhana untuk hipotesis yang menguji pengaruh Kualitas Audit terhadap Integritas Laporan Keuangan. Pengolahan data dilakukan menggunakan perangkat lunak IBM SPSS Statistics versi 27. Hasil penelitian menunjukkan bahwa Leverage berpengaruh positif dan signifikan terhadap Kualitas Audit. Sementara itu, Ukuran Perusahaan dan Anggota Komite Audit Perempuan memiliki pengaruh yang negatif dan signifikan terhadap Kualitas Audit. Di sisi lain, Keahlian Komite Audit tidak berpengaruh signifikan terhadap Kualitas Audit. Terakhir, Kualitas Audit juga tidak berpengaruh signifikan terhadap Integritas Laporan Keuangan.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study aims to analyze the effect of Leverage, Company Size, Audit Committee Expertise, and Female Audit Committee Members on Audit Quality, as well as the effect of Audit Quality on Financial Report Integrity. This study uses Signaling Theory as its theoretical basis. The research population consists of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The sampling technique used purposive sampling, with a total sample of 44 companies. This study uses a quantitative approach and secondary data. The data analysis techniques used are Binary Logistic Regression Analysis for hypotheses that test the effect on Audit Quality, and Simple Linear Regression Analysis for hypotheses that test the effect of Audit Quality on Financial Report Integrity. Data processing was performed using IBM SPSS Statistics software version 27. The results show that Leverage has a positive and significant effect on Audit Quality. Meanwhile, Company Size and Female Audit Committee Members have a negative and significant effect on Audit Quality. On the other hand, Audit Committee Expertise does not have a significant effect on Audit Quality. Finally, Audit Quality also does not have a significant effect on Financial Report Integrity. | |||||||||
| Uncontrolled Keywords: | Leverage, Ukuran Perusahaan, Keahlian Komite Audit, Anggota Komite Audit Perempuan, Kualitas Audit, Integritas Laporan Keuangan. Leverage, Company Size, Audit Committee Expertise, Female Audit Committee Members, Audit Quality, Financial Report Integrity. | |||||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | Budiman Muhammad Dzikrullah | |||||||||
| Date Deposited: | 09 Jan 2026 09:33 | |||||||||
| Last Modified: | 09 Jan 2026 09:33 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/57034 |
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