Pengaruh Laporan Audit terhadap Sustainability Perusahaan dengan Management Discussion and Analysis (MD&A) sebagai Variabel Moderasi pada Sektor Perbankan di Indonesia

Masthuroh Masthuroh; Ulfah Alfiyah Darajat; Amelia Anwar

doi:10.31004/riggs.v4i3.2714

Authors

Masthuroh Masthuroh Universitas Mitra Indonesia
Ulfah Alfiyah Darajat Sekolah Tinggi Ekonomi dan Bisnis Islam
Amelia Anwar Universitas Mitra Indonesia

DOI:

https://doi.org/10.31004/riggs.v4i3.2714

Keywords:

Laporan Audit, Keberlanjutan, Management Discussion and Analysis, Moderasi, Perbankan Indonesia

Abstract

Penelitian ini menganalisis pengaruh laporan audit terhadap kinerja keberlanjutan perusahaan perbankan Indonesia, dengan Management Discussion and Analysis (MD&A) sebagai variabel pemoderasi. Metode kuantitatif diterapkan dengan menggunakan data sekunder dari laporan tahunan, laporan keberlanjutan, dan laporan audit bank-bank yang terdaftar di BEI selama periode 2021-2024, penelitian ini menganalisis 100 observasi dengan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa laporan audit berkualitas berpengaruh positif signifikan terhadap keberlanjutan perusahaan. Temuan utama mengungkap bahwa MD&A berperan sebagai moderator yang signifikan dan memperkuat pengaruh positif laporan audit terhadap keberlanjutan. Penelitian ini memberikan implikasi penting bagi regulator dan praktisi perbankan mengenai perlunya kombinasi audit independen dan pengungkapan MD&A yang transparan untuk meningkatkan praktik keberlanjutan.

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