THE EFFECT OF KEY AUDIT MATTERS, AUDITOR ROTATION, AND AUDIT QUALITY ON FINANCIAL REPORTING QUALITY (An Empirical Study on Coventional Commercial Banks Listed on the Indonesia Stock Exchange in 2022-2024)

DANI, Nabilah Permata and HARTO, Puji,(10 June 2026), THE EFFECT OF KEY AUDIT MATTERS, AUDITOR ROTATION, AND AUDIT QUALITY ON FINANCIAL REPORTING QUALITY (An Empirical Study on Coventional Commercial Banks Listed on the Indonesia Stock Exchange in 2022-2024). , UNSPECIFIED, UNSPECIFIED

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Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh hal audit utama, rotasi auditor, dan kualitas audit terhadap kualitas pelaporan keuangan. Populasi penelitian ini terdiri dari bank umum konvensional yang terdaftar di Bursa Efek Indonesia untuk periode 2022-2024. Penelitian ini menggunakan metode purposive sampling, menghasilkan sampel sebanyak 48 bank umum konvensional dan total 144 observasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan perangkat lunak SPSS 29. Hasil penelitian ini menunjukkan bahwa hal audit utama tidak berpengaruh terhadap kualitas pelaporan keuangan, sedangkan rotasi auditor dan kualitas audit berpengaruh positif terhadap kualitas pelaporan keuangan. Kata kunci: Kualitas pelaporan keuangan, Hal audit utama, Rotasi auditor, Kualitas audit
Keywords : Financial reporting quality, Key audit matters, Auditor rotation, Audit quality, Kualitas pelaporan keuangan, Hal audit utama, Rotasi auditor, Kualitas audit
Journal or Publication Title: UNSPECIFIED
Volume: UNSPECIFIED
Number: UNSPECIFIED
Item Type: Thesis (Undergraduate)
Subjects: Akuntansi
Depositing User: Nabilah Permata Dani
Date Deposited: 23 Jun 2026 08:29
Last Modified: 23 Jun 2026 08:29
URI: https://repofeb.undip.ac.id/id/eprint/18293

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