PENGARUH MUTU AUDIT COMMITTEE, FINANCIAL DISTRESS, DAN STANDAR KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BIDANG INDUSTRI PERTAMBANGAN, MINYAK BUMI, DAN GAS ALAM YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021 - 2023)

KANOS, RAFLI IMANI FIRJATULLAH and Hasan, Hasni Yusrianti (2025) PENGARUH MUTU AUDIT COMMITTEE, FINANCIAL DISTRESS, DAN STANDAR KANTOR AKUNTAN PUBLIK (KAP) TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN BIDANG INDUSTRI PERTAMBANGAN, MINYAK BUMI, DAN GAS ALAM YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021 - 2023). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh mutu audit committee, financial distress, dan standar kantor akuntan publik (KAP) terhadap kualitas laporan keuangan serta menguji perbedaan variabel independen dan variabel dependen dalam kondisi saat dan setelah pandemi covid-19. Objek penelitian ini adalah perusahaan sektor industri pertambangan, minyak bumi, dan gas alam yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian ini sebanyak 106 perusahaan dengan total 318 observasi. Teknik analisis data yang digunakan yaitu model analisis regresi linier berganda dan uji beda Wilcoxon signed rank dengan menggunakan software pengolah data Statistical Program For Social (SPSS) edisi 24.0 dan Eviews 12. Temuan dari analisis menunjukkan bahwa variabel audit committee, gender audit committee, financial distress, dan standar kantor akuntan publik tidak berpengaruh terhadap kualitas laporan keuangan, sedangkan konteks Pendidikan akuntansi dan keuangan audit committee berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Berdasarkan hasil uji beda Wilcoxon signed rank didapatkan hasil bahwa terdapat perbedaan yang signifikan pada variabel kualitas laporan keuangan dalam kondisi saat dan pasca pandemi covid-19 dan tidak terdapat perbedaan yang signifikan pada variable mutu audit committee, financial distress, dan standar kantor akuntan publik dalam kondisi saat dan pasca pandemi covid-19. Kata kunci: Mutu Audit Committee, Financial Distress, Standar Kantor Akuntan Publik, Kualitas Laporan Keuangan ABSTRACT THE EFFECT OF AUDIT COMMITTEE QUALITY, FINANCIAL DISTRESS, AND PUBLIC ACCOUNTING FIRM (KAP) STANDARDS ON FINANCIAL REPORT QUALITY By: Rafli Imani Firjatullah, A.Md. This study aims to examine the influence of audit committee quality, financial distress, and public accounting firm (KAP) standards on financial report quality and to examine the differences between independent and dependent variables during and after the COVID-19 pandemic. The objects of this study were companies in the mining, oil, and natural gas sectors listed on the Indonesia Stock Exchange in 2021-2023. Using a purposive sampling method, the sample size for this study was 106 companies with a total of 318 observations. The data analysis techniques used were multiple linear regression analysis and the Wilcoxon signed-rank test using the Statistical Program for Social (SPSS) 24.0 and Eviews 12 data processing software. The findings of the analysis indicate that the audit committee, gender audit committee, financial distress, and public accounting firm standards variables have no effect on financial report quality, while the accounting and finance education context of the audit committee has a positive and significant effect on financial report quality. The Wilcoxon signed-rank test revealed a significant difference in financial report quality during and after the COVID-19 pandemic, while there was no significant difference in audit committee quality, financial distress, and public accounting firm standards during and after the COVID-19 pandemic. Keywords: Audit Committee Quality, Financial Distress, Public Accounting Firm Standards, Financial Report Quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Mutu Audit Committee, Kualitas Laporan Keuangan
Subjects:	T Technology > TJ Mechanical engineering and machinery > TJ1040-1119 Machinery exclusive of prime movers T Technology > TN Mining engineering. Metallurgy > TN1-997 Mining engineering. Metallurgy
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Rafli Imani Firjatullah
Date Deposited:	28 Jul 2025 03:05
Last Modified:	28 Jul 2025 03:05
URI:	http://repository.unsri.ac.id/id/eprint/180629

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