Pengaruh Pengungkapan Lingkungan Terhadap Kualitas Audit Di Indonesia: Peran Moderasi Perhatian Media
DOI:
https://doi.org/10.37385/msej.v6i3.7557Keywords:
Perhatian Media, Pengungkapan Informasi Lingkungan, Auditor.Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Perhatian Media dan Pengungkapan Informasi Lingkungan terhadap Kualitas Audit, serta peran moderasi Perhatian Media dalam hubungan antara Pengungkapan Informasi Lingkungan dan Kualitas Audit. Metode yang digunakan dalam penelitian ini adalah analisis regresi dengan pendekatan Partial Least Squares – Structural Equation Modeling (PLS-SEM). Data dikumpulkan melalui kuesioner yang disebarkan kepada 61 auditor eksternal yang bekerja di berbagai Kantor Akuntan Publik (KAP) di Jakarta. Teknik pengambilan sampel dilakukan dengan metode purposive sampling untuk memastikan relevansi responden terhadap penelitian. Hasil penelitian ini menunjukkan bahwa Perhatian Media berpengaruh positif dan signifikan terhadap Kualitas Audit, yang mengindikasikan bahwa semakin tinggi perhatian media, semakin baik kualitas audit suatu perusahaan. Sementara itu, Pengungkapan Informasi Lingkungan memiliki pengaruh positif dan signifikan terhadap kualitas audit yang menunjukkan bahwa transparansi lingkungan saja cukup untuk meningkatkan kualitas audit. Namun penelitian ini menunjukkan bahwa Perhatian Media terbukti tidak mampu memoderasi hubungan antara Pengungkapan Informasi Lingkungan dan Kualitas Audit.
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