PENGARUH KARAKTERISTIK KOMITE AUDIT DAN TYPE AUDITOR TERHADAP FINANCIAL REPORTING QUALITY DENGAN TRANSPARENCY CORPORATE SEBAGAI MODERASI :STUDI KASUS CONSUMER CYCLICALS TAHUN 2022 - 2024

NINGRUM, DYAH AYU MAWAR (2026) PENGARUH KARAKTERISTIK KOMITE AUDIT DAN TYPE AUDITOR TERHADAP FINANCIAL REPORTING QUALITY DENGAN TRANSPARENCY CORPORATE SEBAGAI MODERASI :STUDI KASUS CONSUMER CYCLICALS TAHUN 2022 - 2024. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study examines the effect of audit committee characteristics and the type of external auditor on Financial Reporting Quality (FRQ), with corporate transparency as a moderating variable. FRQ is measured using Earnings Aggressiveness (Modified Jones Model) and Loss Accruals (McNichols Model) for consumer cyclicals listed on the Indonesia Stock Exchange during the 2022–2024 period. The sample was selected through purposive sampling, resulting in 30 companies with 90 panel data observations. The analysis was conducted using Swamy Arora’s Random Effects Moderated Regression Analysis model. Audit committee independence, the frequency of audit committee meetings, and corporate transparency have a significant effect on both FRQ proxies. Audit committee size is significant for one of the proxies, while the type of external auditor is not significant for either. Corporate transparency strengthens the effect of audit committee size on one proxy variable and the frequency of audit committee meetings on another proxy variable, but does not moderate the effects of audit committee independence or the type of external auditor. These findings underscore the importance of strengthening audit committee governance and voluntary disclosure for companies and regulators in improving FRQ in Indonesia’s Consumer Cyclicals sector.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Audit Committee., External Auditor., Financial Reporting Quality., Corporate Transparency.,
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	MAWAR AYU DYAH
Date Deposited:	03 Nov 2026 03:39
Last Modified:	03 Nov 2026 03:39
URI:	http://eprint.unipma.ac.id/id/eprint/10767

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