PERAN KUALITAS AUDIT DALAM MEMODERASI PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN AUDIT DELAY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi di Bursa Efek Indonesia Periode 2021–2025)

Ludang, Isabella Christy (2026) PERAN KUALITAS AUDIT DALAM MEMODERASI PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN AUDIT DELAY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi di Bursa Efek Indonesia Periode 2021–2025). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menguji, mendapatkan, dan mengetahui informasi bagaimana pengaruh profitabilitas, struktur modal, dan audit delay terhadap nilai perusahaan dengan kualitas audit sebagai variabel pemoderasi, pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia tahun 2021-2025. Populasi penelitian ini terdiri dari 91 perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling, dan selama periode lima tahun tersebut, 44 perusahaan sektor energi memenuhi kriteria penelitian, sehingga menghasilkan total 220 pengamatan. Analisis regresi data panel merupakan teknik analitis utama yang digunakan dalam penelitian kuantitatif ini. Perangkat lunak Stata digunakan untuk pengolahan data dan pengujian guna menghasilkan hasil analisis yang sesuai dengan tujuan penelitian. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif terhadap nilai perusahaan, struktur modal berpengaruh positif terhadap nilai perusahaan, audit delay berpengaruh negatif terhadap nilai perusahaan, kualitas audit mampu memperlemah pengaruh negatif profitabilitas terhadap nilai perusahaan, kualitas audit mampu memperlemah pengaruh positif struktur modal terhadap nilai perusahaan, serta kualitas audit mampu memperlemah pengaruh negatif audit delay terhadap nilai perusahaan. Temuan penelitian ini ini menunjukkan bahwa perusahaan memprioritaskan pemeliharaan kinerja keuangan, optimalisasi pengelolaan struktur modal, dan penyampaian laporan keuangan tepat waktu, selain meningkatkan profitabilitas. Namun, kebijakan yang mendukung peningkatan kualitas audit dan kepatuhan perusahaan terhadap pelaporan keuangan tepat waktu diperkirakan akan diperkuat oleh Otoritas Jasa Keuangan (OJK) dan regulator terkait. Kata Kunci: Profitabilitas, Struktur Modal, Audit Delay, Nilai Perusahaan, Kualitas Audit. / This study aims to examine and provide empirical evidence on the effect of profitability, capital structure, and audit delay on firm value, with audit quality serving as a moderating variable, in Energy Sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The population comprised 91 companies. The sample was selected using a purposive sampling method, resulting in 44 energy sector companies that met the predetermined criteria over the five-year observation period, yielding a total of 220 firm-year observations. This study employed a quantitative research approach using panel data regression analysis as the primary analytical technique. Data processing and statistical analyses were conducted using Stata software to generate results consistent with the objectives of the study. The findings indicate that profitability has a negative effect on firm value, while capital structure has a positive effect on firm value. Audit delay is found to have a negative effect on firm value. Furthermore, audit quality weakens the negative effect of profitability on firm value, weakens the positive effect of capital structure on firm value, and weakens the negative effect of audit delay on firm value. These findings suggest that companies should prioritize maintaining financial performance, optimizing capital structure management, and ensuring the timely submission of financial reports in addition to improving profitability. Moreover, policies aimed at enhancing audit quality and strengthening corporate compliance with timely financial reporting are expected to be reinforced by the Financial Services Authority of Indonesia (OJK) and other relevant regulatory bodies. Keywords: Profitability, Capital Structure, Audit Delay, Firm Value, Audit Quality.

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