Pengaruh Adopsi Teknologi Blockchain dan Transformasi Digital terhadap Manajemen Laba dengan Kualitas Audit sebagai Variabel Moderasi

Tessa Syafa Audina, Noer Sasongko

Abstract


Penelitian ini bertujuan menganalisis pengaruh adopsi teknologi blockchain dan transformasi digital terhadap manajemen laba dengan kualitas audit sebagai variabel moderasi pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausal komparatif. Data sekunder diperoleh dari laporan tahunan, laporan keuangan auditan, situs resmi Bursa Efek Indonesia, dan situs resmi perusahaan, dengan sampel yang dipilih menggunakan teknik purposive sampling. Manajemen laba diukur menggunakan Modified Jones Model, adopsi teknologi blockchain dan kualitas audit diukur menggunakan variabel dummy, sedangkan transformasi digital diukur melalui content analysis pada laporan tahunan. Analisis data dilakukan menggunakan SPSS melalui analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa adopsi teknologi blockchain dan transformasi digital tidak berpengaruh terhadap manajemen laba. Selain itu, kualitas audit tidak mampu memoderasi pengaruh adopsi teknologi blockchain terhadap manajemen laba, namun terbukti memoderasi pengaruh transformasi digital terhadap manajemen laba

Keywords


Adopsi Teknologi Blockchain, Kualitas Audit, Manajemen Laba, Transformasi Digital, Variabel Moderasi.

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References


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DOI: https://doi.org/10.17509/ijdb.v6i1.104999

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