PENGARUH KONSERVATISME AKUNTANSI TERHADAP BIAYA AUDIT DAN PEMILIHAN AUDITOR DENGAN ENVIRONMENT, SOCIAL, GOVERNANCE SEBAGAI VARIABEL MODERASI

PARISA, ANANDA TARA and Novriansa, Agil (2025) PENGARUH KONSERVATISME AKUNTANSI TERHADAP BIAYA AUDIT DAN PEMILIHAN AUDITOR DENGAN ENVIRONMENT, SOCIAL, GOVERNANCE SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically test the relationship between accounting conservatism and audit fee and auditor choice with Environment, Social, Governance as a moderating variable. The object of the research is a non-financial company listed on the Indonesia Stock Exchange (IDX) during the 2017-2023 period. Secondary data was collected through purposive sampling methods from Refinitiv LSEG Workspace and annual financial reports, resulting in 279 observations. Data analysis used panel data regression with a random effect model and robust standard error with Stata MP 17 software. The results of the study show that accounting conservatism has no effect on audit fee, ESG has a positive effect on audit fee, ESG cannot moderate the influence of accounting conservatism on audit fee, accounting conservatism has no effect on auditor choice, ESG has a positive effect on auditor choice, ESG can moderate by strengthening the influence of accounting conservatism on auditor choice.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Accounting Conservatism, Audit Fee, Auditor Choice, ESG
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ananda Tara Parisa
Date Deposited:	18 Jul 2025 01:45
Last Modified:	18 Jul 2025 01:45
URI:	http://repository.unsri.ac.id/id/eprint/179048

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