<![CDATA[This study aims to analyze the effect of institutional ownership and independent commissioners on financial reporting quality with audit quality as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. This study uses a quantitative approach with secondary data obtained from annual reports and financial statements. The sample was selected using purposive sampling, resulting in 73 companies with 219 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA) using EViews 13. The results show that institutional ownership has a significant negative effect on financial reporting quality, while independent commissioners have no significant effect. Audit quality, proxied by audit firm size, has a significant positive effect, while audit delay has no significant effect. The moderating results indicate that audit firm size does not moderate the effect of institutional ownership but weakens the effect of independent commissioners. Meanwhile, audit delay strengthens the effect of institutional ownership but does not moderate the effect of independent commissioners. Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional dan komisaris independen terhadap kualitas laporan keuangan dengan kualitas audit sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keuangan. Sampel ditentukan menggunakan metode purposive sampling dengan jumlah 73 perusahaan dan total 219 observasi. Teknik analisis data menggunakan regresi data panel dengan Fixed Effect Model (FEM) serta Moderated Regression Analysis (MRA) menggunakan EViews 13. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh negatif signifikan terhadap kualitas laporan keuangan, sedangkan komisaris independen tidak berpengaruh signifikan. Kualitas audit yang diproksikan dengan ukuran Kantor Akuntan Publik (KAP) berpengaruh positif signifikan, sedangkan audit delay tidak berpengaruh signifikan. Variabel moderasi menunjukkan bahwa ukuran KAP tidak memoderasi pengaruh kepemilikan institusional, tetapi memperlemah pengaruh komisaris independen. Sementara itu, audit delay memperkuat pengaruh kepemilikan institusional, namun tidak memoderasi pengaruh komisaris independen.]]>
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