Skripsi

PENGARUH KEPEMILIKAN INVESTOR ASING TERHADAP KUALITAS AUDIT DENGAN CSR SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2022-2024

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This study aims to examine the effect of foreign investor ownership on audit quality with Corporate Social Responsibility (CSR) as a moderating variable in LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of 81 observations selected using a purposive sampling method, based on secondary data obtained from companies’ sustainability reports, annual reports and financial statements. Data analysis was conducted using panel data regression with Stata 17. The results indicate that foreign investor ownership has a significant effect on audit quality, reflecting stronger monitoring and higher transparency demands imposed by foreign shareholders on company management. However, CSR is not proven to moderate the relationship between foreign investor ownership and audit quality. This finding suggests that CSR disclosure in several companies remains largely compliance-oriented and has not fully functioned as an effective corporate governance mechanism in enhancing audit quality.

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Detail Information

Series Title

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Call Number

T1930382026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 112 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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