KUALITAS AUDIT MEMODERASI PENGARUH KINERJA KEUANGAN DAN INTERNET FINANCIAL REPORTING TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to find out the effect of financial performance and internet financial reporting on firm value
with audit quality as moderating variable. The financial performance was measured by return on asset, internet
financial reporting was measured by IFR disclosure scores, the firm value was measured by Tobin’s Q, and audit
quality was measured by KAP size. The population was mining companies that were listed on Indonesia Stock
Exchange (IDX) from 2016 up to 2020. Moreover, the data collection technique used purposive sampling. In line
with that, there were 39 mining companies that were listed on IDX as the research sample for 5 years. So, the
total sample was 195 samples. The data analysis technique used multiple regression with SPSS 25. The result
concluded that: (1) return on asset had a positive effect on firm value. (2) Internet financial reporting did not
affect firm value. (3) Audit quality had a positive effect on firm value. (4) Audit quality was able to moderate the
effect of return on asset on firm value. (5) Audit quality was able to moderate the effect of internet financial
reporting on firm value.