Skripsi

PENGARUH KONSERVATISME AKUNTANSI TERHADAP BIAYA AUDIT DAN PEMILIHAN AUDITOR DENGAN ENVIRONMENT, SOCIAL, GOVERNANCE SEBAGAI VARIABEL MODERASI

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Penilaian

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This study aims to empirically test the relationship between accounting conservatism and audit fee and auditor choice with Environment, Social, Governance as a moderating variable. The object of the research is a non-financial company listed on the Indonesia Stock Exchange (IDX) during the 2017-2023 period. Secondary data was collected through purposive sampling methods from Refinitiv LSEG Workspace and annual financial reports, resulting in 279 observations. Data analysis used panel data regression with a random effect model and robust standard error with Stata MP 17 software. The results of the study show that accounting conservatism has no effect on audit fee, ESG has a positive effect on audit fee, ESG cannot moderate the influence of accounting conservatism on audit fee, accounting conservatism has no effect on auditor choice, ESG has a positive effect on auditor choice, ESG can moderate by strengthening the influence of accounting conservatism on auditor choice.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004246	T179048	T1790482025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1790482025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xxi, 358 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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