Cahyani, Hana Dwi (2026) Pengaruh Pengungkapan ESG, Kompleksitas Perusahaan, Dan Ukuran KAP Terhadap Opini Audit. Sarjana (S1) thesis, Universitas Muhammadiyah Indonesia.
![[thumbnail of PENDAHULUAN.pdf]](http://repository.umindonesia.ac.id/style/images/fileicons/text.png "PENDAHULUAN.pdf") |
Text
PENDAHULUAN.pdf Download (2MB) |
|
Text
BAB I.pdf Download (1MB) |
|
Text
BAB II.pdf Restricted to Repository staff only Download (279kB) | Request a copy |
|
Text
BAB III.pdf Restricted to Repository staff only Download (323kB) | Request a copy |
|
Text
BAB IV.pdf Restricted to Repository staff only Download (337kB) | Request a copy |
|
Text
BAB V.pdf Download (121kB) |
|
Text
Daftar Pustaka.pdf Download (192kB) |
Abstract
An audit opinion is a statement by an independent auditor regarding the fairness of the presentation of financial statements, which plays a crucial role in enhancing the credibility of financial information for stakeholders. This study aims to analyze the influence of Environmental, Social, and Governance (ESG) Disclosure, Corporate Complexity, and Public Accounting Firm (PAF) Size on Audit Opinions in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The study employs a quantitative approach with purposive sampling, produce as much 359 samples, and is analyzed using logistic regression via EViews 12.
The results of the study indicate that ESG disclosures do not affect the audit opinion because auditors focus more on the fairness of financial statements than on non-financial information, for which there are no binding verification standards. Firm complexity has a positive and significant effect, reflecting that more complex firms tend to have better internal controls and governance. The size of the public accounting firm also has a positive and significant effect, indicating that high-reputation firms produce higher-quality audit processes. This study is expected to serve as a consideration for companies, auditors, investors, and regulators in improving the quality of financial reporting and corporate governance.
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Qintharah, Yuha Nadhirah 0420089302 |
| Keywords / Kata Kunci: | Opini Audit, Pengungkapan ESG, Kompleksitas Perusahaan, Ukuran KAP |
| Subjects: | Audit |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Dwi Hana Cahyani |
| Date Deposited: | 05 Aug 2026 07:39 |
| Last Modified: | 05 Aug 2026 07:39 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/10419 |
Actions (login required)
 |
View Item |