<![CDATA[AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh kualitas audit dan komite audit terhadap kualitas laporan keuangan dengan good corporate governance (GCG) sebagai variabel moderasi. Penelitian dilakukan pada perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Pendekatan yang digunakan adalah kuantitatif dengan teknik analisis Partial Least Square (PLS). Sampel diambil dengan metode purposive sampling sebanyak 7 perusahaan selama 5 tahun pengamatan, sehingga diperoleh 35 data perusahaan-tahun. Hasil penelitian menunjukkan bahwa komite audit berpengaruh signifikan terhadap kualitas laporan keuangan, sedangkan kualitas audit tidak berpengaruh signifikan. Variabel GCG terbukti mampu memperkuat hubungan antara komite audit dan kualitas laporan keuangan, namun tidak memoderasi hubungan antara kualitas audit dan kualitas laporan keuangan.AbstractThis study aims to analyze the effect of audit quality and audit committee on the quality of financial statements, with Good Corporate Governance (GCG) as a moderating variable. The research was conducted on finance companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed, using Partial Least Square (PLS) analysis. The sample was selected using purposive sampling, consisting of 7 companies over 5 years of observation, resulting in 35 firm-year data points. The results show that the audit committee has a significant influence on financial statement quality, while audit quality does not. GCG is proven to strengthen the relationship between the audit committee and financial statement quality, but it does not moderate the relationship between audit quality and financial statement quality.]]>
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