The Moderating Effect of Corporate Transparency on the Relationship between Audit Quality, Audit Committee, Ownership Structure, and Reporting Quality

Rizki Saputra; Umianty Hamzani; Muhammad Fahmi; Syarif Helmi; Nina Febriana Dosinta

doi:10.51967/tanesa.v26i1.3366

Authors

Rizki Saputra Tanjungpura University
Umianty Hamzani Tanjungpura University
Muhammad Fahmi Tanjungpura University
Syarif Helmi Tanjungpura University
Nina Febriana Dosinta Tanjungpura University

DOI:

https://doi.org/10.51967/tanesa.v26i1.3366

Keywords:

Third Party Funds, Capital Adequacy, Credit Distribution, Operational Efficiency, Profitability

Abstract

This study aims to analyze the moderating effect of corporate transparency on the relationship between audit quality, audit committee, and ownership structure on the quality of financial reporting in banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research employs a quantitative method with data analysis conducted using SPSS version 25. The results indicate that audit quality and the audit committee have a significant effect on the quality of financial reporting. On the other hand, ownership structure does not have a significant effect on financial reporting quality. Corporate transparency is proven to moderate the influence of audit quality and the audit committee on financial reporting quality; however, transparency does not moderate the influence of ownership structure on financial reporting quality.

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