SUGONDO, LIEM YAN (2026) PEMODERASIAN RISIKO LITIGASI PADA KEMAMPUAN DAYA SAING AUDITOR DAN BIAYA AUDIT DALAM MENINGKATKAN KUALITAS AUDIT SERTA DAMPAKNYA TERHADAP PERSEPSI AUDITOR ATAS PRAKTIK MANAJEMEN LABA. PEMODERASIAN RISIKO LITIGASI PADA KEMAMPUAN DAYA SAING AUDITOR DAN BIAYA AUDIT DALAM MENINGKATKAN KUALITAS AUDIT SERTA DAMPAKNYA TERHADAP PERSEPSI AUDITOR ATAS PRAKTIK MANAJEMEN LABA.
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Abstract
Penelitian pemoderasian risiko litigasi terhadap kemampuan daya saing auditor dan biaya audit terhadap kualitas audit dan pendeteksian manajemen laba merupakan kajian komprehensif yang bertujuan untuk menggali faktor-faktor yang mempengaruhi kualitas audit dan potensi hasil kualitas audit bagi berbagai pemangku kepentingan. Penelitian dimulai dengan pengenalan masalah penelitian, pertanyaan penelitian, dan tujuan penelitian, yang menyoroti pentingnya kualitas audit dalam memastikan keandalan dan kredibilitas pelaporan keuangan, serta kebutuhan untuk memahami faktor-faktor yang mempengaruhi kualitas audit dan pendeteksian manajemen laba. Tinjauan literatur penelitian ini memberikan rangkuman komprehensif tentang penelitian-penelitian sebelumnya tentang kualitas audit dan manajemen laba, meliputi pengukuran kualitas audit, faktor faktor penentu kualitas audit, dan manajemen laba. Tinjauan tersebut menyoroti keterbatasan penelitian sebelumnya dan perlunya penyelidikan lebih lanjut mengenai faktor-faktor yang mempengaruhi kualitas audit dan manajemen laba. Metodologi penelitian menjelaskan desain penelitian, metode pengumpulan data, dan teknik analisis data yang digunakan dalam penelitian. Penelitian menggunakan pendekatan metode data kuantitatif untuk menyelidiki pertanyaan penelitian. Sumber data meliputi data survei, dan kuesioner dengan profesional audit. Urgensi penelitian ini diharapkan memberikan wawasan baru mengenai faktor-faktor yang mempengaruhi kualitas audit, termasuk faktor moderasi dan potensi hasil kualitas audit bagi berbagai pemangku kepentingan. Selain itu, penelitian ini dimaksudkan untuk memberi afirmasi bahwa kualitas audit yang tinggi berdampak signifikan terhadap kredibilitas pelaporan keuangan, dalam hal ini praktik manajemen laba. Hasil penelitian ini menunjukkan bahwa Kemampuan Daya Saing Auditor dan Fee Audit meningkatkan Kualitas Audit secara signifikan. Risiko Litigasi memoderasi sebagian hubungan tersebut. Kualitas Audit terbukti menurunkan praktik Manajemen Laba dan memediasi pengaruh Kemampuan Daya Saing Auditor serta Audit Fee terhadap Manajemen Laba. Penelitian ini diakhiri dengan diskusi tentang implikasi studi untuk praktik audit, kebijakan, dan penelitian. Penelitian ini juga akan menunjukkan bahwa penelitian di masa depan harus menyelidiki hubungan antara kualitas audit dan faktor lainnya, seperti pengawasan peraturan, dan persepsi auditor terhadap klien. Kemampuan daya saing auditor, Kualitas audit, Pelaporan keuangan, Biaya audit, Manajemen laba,
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| Additional Information: | The study of litigation risk moderation on auditor competitiveness and audit fees on audit quality and earnings management detection is a comprehensive study that aims to explore the factors that affect audit quality and the potential results of audit quality for various stakeholders. The study begins with an introduction to the research problem, research questions, and research objectives, which highlight the importance of audit quality in ensuring the reliability and credibility of financial reporting, as well as the need to understand the factors that affect audit quality and earnings management detection. The literature review of this study provides a comprehensive summary of previous studies on audit quality and earnings management, including audit quality measurement, determinants of audit quality, and earnings management. The review highlights the limitations of previous studies and the need for further investigation into the factors that affect audit quality. The research methodology explains the research design, data collection methods, and data analysis techniques used in the study. The study uses a quantitative data method approach to investigate the research questions. Data sources include survey data, and questionnaire for audit professionals. The urgency of this research is expected to provide new insights into the factors that influence audit quality, including moderating factors and potential audit quality outcomes for various stakeholders. In addition, this study is intended to provide affirmation that high audit quality has a significant impact on the credibility of financial reporting, in this case the practice of earnings management. The results of this study indicate that Auditor Competitiveness Ability and Audit Fee significantly increase Audit Quality. Litigation Risk moderates some of the relationships. Audit Quality is proven to reduce Earnings Management practices and mediates the influence of Auditor Competitiveness Ability and Audit Fee on Earnings Management. This study concludes with a discussion of the implications of the study for audit practice, policy, and research. This study will also show that future research should investigate the relationship between audit quality and other factors, such as regulatory oversight, and auditor perceptions of clients | ||||||||||||
| Uncontrolled Keywords: | Auditor competitiveness ability, Audit quality, Financial reporting, Audit fees, Earnings management, Kemampuan daya saing auditor, Kualitas audit, Pelaporan keuangan, Biaya audit, Manajemen laba, | ||||||||||||
| Subjects: | H Social Sciences > HB Economic Theory | ||||||||||||
| Divisions: | 08 Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) | ||||||||||||
| Depositing User: | MR LIEM YAN SUGONDO | ||||||||||||
| Date Deposited: | 24 Jan 2026 06:58 | ||||||||||||
| Last Modified: | 24 Jan 2026 06:58 | ||||||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/57485 |
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