Image of PENGARUH KEY AUDIT MATTERS TERHADAP ORIENTASI FINANSIALISASI KORPORASI DENGAN REPUTASI AUDITOR SEBAGAI MODERASI (STUDI EMPIRIS PADA SEKTOR BASIC MATERIALS BEI 2023-2024)
Bookmark Share

Skripsi

PENGARUH KEY AUDIT MATTERS TERHADAP ORIENTASI FINANSIALISASI KORPORASI DENGAN REPUTASI AUDITOR SEBAGAI MODERASI (STUDI EMPIRIS PADA SEKTOR BASIC MATERIALS BEI 2023-2024)

This study aims to examine the influence of Key Audit Matters (KAMs) disclosure on corporate financialization with auditor reputation as a moderating variable. The research objects are basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during 2023 to 2024. Using purposive sampling, this study obtained a total of 81 companies with 162 observations. The data analysis technique employed multiple linear regression with a panel data approach using the Common Effect Model (CEM) and Moderated Regression Analysis (MRA) with Stata as the analytical tool. The results show that KAMs disclosure does not affect corporate financialization and auditor reputation does not moderate the effect of KAMs disclosure on corporate financialization.

Availability
#
Central Library (Reference) T1931492026
T193149
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1931492026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xix, 108 hlm.; ilus.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Ekonomi Akuntansi
Audit Matters
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

File Attachment
Comments
You must be logged in to post a comment