Skripsi

PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE TERHADAP AUDIT FEE DENGAN KOMPLEKSITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN DI WILAYAH ASEAN TAHUN 2022 - 2024

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This study aims to examine the effect of Environmental, Social, and Governance Disclosure (ESG) on audit fees and also to analyze the role of audit complexity as a moderating variable. This research using a quantitative method with purposive sampling technique. The sample consist of 39 companies listed on the stock exchanges of Indonesia, Malaysia, Thailand, Singapore, and the Philippines with a total of 117 observations. Data were analyzed using Moderated Regression Analysis (MRA) to test the direct effect of ESG on audit fees as well as the interaction effect between ESG and audit complexity on audit fees. The results indiciate that ESG has a positive and significant effect on audit fees, implying that higher ESG score leads to higher audit fees. Furthermore, the moderating test results show that the interaction between ESG and audit complexity also has a significant positive effect on audit fees.

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Detail Information

Series Title

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Call Number

T1929662026

Publisher

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

Collation

xviii, 98 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

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Edition

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Subject(s)

Prodi Ekonomi Akuntansi
Pemeriksaan Akuntansi--Auditing

Specific Detail Info

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Statement of Responsibility

MI

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