Pengaruh audit internal dan komite audit terhadap efisiensi investasi dengan moderasi gcg pada sektor perbankan
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Sekar Mayangsari
Pembimbing 2 : Sekar Mayangsari
Kata Kunci : : Internal Audit Quality, Audit Committee Effectiveness, Good Corporate Governance, Investment Effic
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TS_MAK_123012201073_Halaman-Judul.pdf | 12 | |
| 2. | 2026_TS_MAK_123012201073_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MAK_123012201073_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MAK_123012201073_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MAK_123012201073_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_TS_MAK_123012201073_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MAK_123012201073_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MAK_123012201073_Bab-1.pdf | ||
| 9. | 2026_TS_MAK_123012201073_Bab-2.pdf |
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| 10. | 2026_TS_MAK_123012201073_Bab-3.pdf |
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| 11. | 2026_TS_MAK_123012201073_Bab-4.pdf |
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| 12. | 2026_TS_MAK_123012201073_Bab-5.pdf | ||
| 13. | 2026_TS_MAK_123012201073_Daftar-Pustaka.pdf | ||
| 14. | 2026_TS_MAK_123012201073_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menguji pengaruh kualitas audit internal dan efektivitas komite audit terhadap efisiensi investasi dengan good corporate governance (gcg) sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di bursa efek indonesia periode 2023–2025. penelitian ini menggunakan data sekunder dengan pendekatan kuantitatif. analisis data dilakukan menggunakan metode structural equation modeling–partial least squares (sem-pls) dengan bantuan aplikasi smartpls 4. sampel penelitian diperoleh melalui metode purposive sampling, sehingga menghasilkan 102 observasi perusahaan perbankan selama periode 2023–2025. hasil penelitian menunjukkan bahwa kualitas audit internal dan efektivitas komite audit tidak berpengaruh signifikan terhadap efisiensi investasi. selain itu, good corporate governance (gcg) terbukti mampu memperkuat hubungan antara kualitas audit internal dan efisiensi investasi, namun belum mampu memoderasi hubungan antara efektivitas komite audit dan efisiensi investasi. temuan ini menunjukkan bahwa efisiensi investasi tidak hanya dipengaruhi oleh keberadaan mekanisme tata kelola perusahaan, tetapi juga oleh kualitas penerapan good corporate governance dalam memperkuat efektivitas fungsi audit internal pada perusahaan perbankan.
T This study aims to examine the effect of internal audit quality and audit committee effectiveness on investment efficiency, with good corporate governance (gcg) as a moderating variable, in banking companies listed on the indonesia stock exchange during the 2023–2025 period. this study employs secondary data using a quantitative research approach. data were analyzed using the structural equation modeling–partial least squares (sem-pls) method with the assistance of smartpls 4 software. the sample was selected using a purposive sampling method, resulting in 102 firm-year observations from banking companies during the 2023–2025 period. the results indicate that internal audit quality and audit committee effectiveness do not have a significant effect on investment efficiency. furthermore, good corporate governance (gcg) is proven to strengthen the relationship between internal audit quality and investment efficiency, but it does not moderate the relationship between audit committee effectiveness and investment efficiency. these findings suggest that investment efficiency is not solely influenced by the existence of corporate governance mechanisms, but also by the quality of corporate governance in strengthening the effectiveness of internal audit functions within banking companies.
