Analisis Pengaruh Independensi Auditor, Kualitas Audit, dan Transparansi Informasi terhadap Kepatuhan Pelaporan Keuangan Perusahaan Asuransi

Penulis

  • Loso Judijanto IPOSS Jakarta, Indonesia
  • Emi Yulia Siska Universitas Islam Negeri Raden Fatah Palembang
  • Eko Sudarmanto Universitas Muhammadiyah Tangerang
  • Evaf Maulina Sekolah Tinggi Penerbangan Aviasi
  • Saparman Saparman Universitas Abdul Azis Lamadjido Palu

DOI:

https://doi.org/10.58812/jakws.v3i01.901

Kata Kunci:

Independensi Auditor, Kualitas Audit, Transparansi Informasi, Kepatuhan Pelaporan Keuangan, Perusahaan Asuransi

Abstrak

Penelitian ini menyelidiki dinamika yang rumit antara Independensi Auditor (IA), Kualitas Audit (KA), Transparansi Informasi (TI), dan Kepatuhan Pelaporan Keuangan (KPK) dalam konteks perusahaan asuransi. Dengan menggunakan model persamaan struktural, penelitian ini menganalisis koefisien jalur, indeks kecocokan, dan nilai R-Square untuk mengungkap interaksi dari variabel-variabel laten ini. Hasilnya menunjukkan hubungan positif yang signifikan antara IA, KA, TI, dan KPK, yang menyoroti peran penting faktor-faktor ini dalam membentuk praktik pelaporan keuangan. Model ini menunjukkan kecocokan yang memuaskan, didukung oleh berbagai indeks kecocokan. Implikasi praktisnya mencakup wawasan yang dapat ditindaklanjuti bagi regulator, perusahaan asuransi, dan auditor untuk meningkatkan proses pelaporan keuangan. Namun, penelitian ini mengakui adanya keterbatasan, dan menekankan perlunya penelitian lebih lanjut untuk memperluas pemahaman tentang hubungan ini di berbagai konteks.

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Unduhan

Diterbitkan

2024-01-30

Cara Mengutip

Judijanto, L., Siska, E. Y., Sudarmanto, E., Maulina, E., & Saparman, S. (2024). Analisis Pengaruh Independensi Auditor, Kualitas Audit, dan Transparansi Informasi terhadap Kepatuhan Pelaporan Keuangan Perusahaan Asuransi. Jurnal Akuntansi Dan Keuangan West Science, 3(01), 1–9. https://doi.org/10.58812/jakws.v3i01.901

Terbitan

Vol 3 No 01 (2024): Jurnal Akuntansi dan Keuangan West Science

Bagian

Artikel

Lisensi

Hak Cipta (c) 2024 Loso Judijanto, Emi Yulia Siska, Eko Sudarmanto, Evaf Maulina, Saparman Saparman

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