Kualitas Audit pada Sektor Energi: Pengaruh ESG Reporting dan Reputasi Auditor

Andestia Desvita  Mahanani; Maryati Rahayu; Lely Indriaty; M.Iman Nugroho; Nastiti Edi Utami

Andestia Desvita Mahanani Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesi Y.A.I
Maryati Rahayu Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesi Y.A.I
Lely Indriaty Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesi Y.A.I
M.Iman Nugroho Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesi Y.A.I
Nastiti Edi Utami

Keywords: ESG Reporting, Auditor Reputation, Audit Quality

Abstract

This study examines the relationship between ESG Reporting and Auditor
Reputation and Audit Quality among energy companies listed on the Indonesia
Stock Exchange (IDX) over the 2022–2025 period. A quantitative approach was
employed based on secondary data sourced from annual and sustainability
reports. The sample was selected through purposive sampling, resulting in 14
companies and 56 observations. The data were analyzed using logistic regression
with EViews 13. The empirical findings indicate that ESG Reporting has a
significant effect on Audit Quality, whereas Auditor Reputation has no significant
effect. Simultaneously, ESG Reporting and Auditor Reputation have a significant
effect on Audit Quality.

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