D, Aditya (2024) Locus Of Control Memoderasi Whistleblowing System, Literasi Keuangan, dan Tindakan Audit Terhadap Kualitas Laporan Keuangan. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian bertujuan untuk menguji, menganalisis, dan mendeskripsikan pengaruh whistleblowing system, literasi keuangan, dan tindakan audit terhadap kualitas laporan keuangan perusahaan rokok di Jawa Timur dengan locus of control sebagai variabel moderasi. Penelitian ini merupakan jenis penelitian kuantitatif. Data dalam penelitian ini dikumpulkan melalui kuesioner yang dibagikan kepada pegawai keuangan perusahaan rokok di Jawa Timur. Data dianalisis menggunakan uji analisis deskriptif, uji asumsi klasik, uji hipotesis, dan uji koefisien determinasi menggunakan alat bantu SPSS 25.0. Penelitian ini menemukan bahwa wishtleblowing system, literasi keuangan, dan tindakan audit berpengaruh positif dan signifikan terhadap kualitas laporan keuangan perusahaan rokok di Jawa Timur. Adapun locus of control dapat memoderasi whistleblowing system terhadap kualitas laporan keuangan, locus of control tidak dapat memoderasi literasi keuangan terhadap kualitas laporan keuangan, dan locus of control dapat memperlemah tindakan audit terhadap kualitas laporan keuangan. Secara praktis penelitian ini dapat membantu manajemen perusahaan dalam menetapkan strategi dan menentukan kebijakan-kebijakan bagi kemajuan perusahaan terkait kualitas laporan keuangan.
English Abstract
The objective of this study is to assess, analyze, and describe the effects of whistleblowing system, financial literacy, and audit actions on the financial report quality of cigarette companies in East Java with the moderation of locus of control. The data of this quantitative research was harvested from questionnaires distributed to the companies’ financial department employees and assessed using descriptive analysis, classical assumption test, hypothesis testing, and coefficient of determination test in SPSS 25.0. This study finds that whistleblowing system, financial literacy, and audit actions positively and significantly affect the financial report quality of the said companies. Further, locus of control moderates the effect of whistle blowing system on the financial report quality, but it does not moderate the effects of financial literacy on the financial report quality, and it weakens the impact of audit actions on the financial report quality. This research is helpful for the companies’ management in setting strategies and creating policies for their progress in terms of financial report quality
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 042402 |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Annisti Nurul F |
| Date Deposited: | 12 Jun 2024 08:10 |
| Last Modified: | 12 Jun 2024 08:10 |
| URI: | http://repository.ub.ac.id/id/eprint/220967 |
![[thumbnail of DALAM MASA EMBARGO]](http://repository.ub.ac.id/style/images/fileicons/text.png) |
Text (DALAM MASA EMBARGO)
D. ADITYA.pdf Restricted to Registered users only Download (4MB) |
Actions (login required)
 |
View Item |