Skripsi

PENGARUH DEWAN DIREKSI TERHADAP TRANSPARANSI INFORMASI KEUANGAN YANG DIMODERASI OLEH KOMITE AUDIT PADA SEKTOR CONSUMER CYCLICALS DI BEI TAHUN 2020-2024

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This study aims to examine the influence of the board of directors on financial information transparency, with the audit committee as a moderating variable. This study uses panel data with an observation period from 2020 to 2024. The research sample consists of consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, 87 companies were selected, resulting in a total of 435 observations. The data analysis technique uses panel data regression with the Common Effect Model (CEM) approach and Moderated Regression Analysis (MRA) with clustered robust standard errors processed using STATA 17 software. The results show that the board of directors does not affect financial information transparency. However, the audit committee is found to moderate the influence of the board of directors on financial information transparency.

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Detail Information

Series Title

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Call Number

T1932112026

Publisher

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

Collation

78 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.151 207

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Ekonomi Akuntansi
Dewan Direksi

Specific Detail Info

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Statement of Responsibility

KA

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