The Influence of Leverage and Green Accounting on Financial Statement Quality, with Audit Quality as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on the Indonesia Stock Exchange, 2020–2024)

Priyanka Priyanka (Program Studi Akuntansi Universitas Singaperbangsa Karawang)
Syamsul Huda (Fakultas Ekonomi Universitas Singaperbangsa Karawang)

Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat
Vol. 5 No. 1 (2026): Action Research and Community Development

Energy sector companies hold a strategic role in the national economy and are required to present high-quality, transparent financial statements. Financial statement quality is influenced by various factors, including leverage and green accounting, with audit quality suspected to moderate this relationship. This study aims to analyze the effect of leverage and green accounting on financial statement quality, with audit quality as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange during 2020-2024. This study uses secondary data. The research population consists of 75 energy sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. A purposive sampling technique yielded 13 companies as the research sample. Data analysis employed multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics version 26. The results show that leverage has no effect on financial statement quality, while green accounting has a positive effect on financial statement quality. Audit quality is unable to moderate the effect of either leverage or green accounting on financial statement quality.