Intellectual Capital, Proporsi Komisaris Independen, dan Kepemilikan Institusional terhadap Opini Audit

Abstract

This study examines the influence of intellectual capital, the proportion of independent commissioners, and institutional ownership on audit opinions, with company size as a variable that moderates these relationships. This study was conducted through a literature review of various studies from 2019 to 2025 that discuss corporate governance, reporting quality, and the audit process. The findings show that intellectual capital can improve the quality of financial information, thereby increasing the chances of companies obtaining better audit opinions. The proportion of independent commissioners plays a role in strengthening the supervisory mechanism, which in turn increases the auditor's confidence in the reliability of financial statements. In addition, institutional ownership also helps to reduce opportunistic managerial actions, thereby having a positive impact on audit opinions. Company size was also found to influence the strength of the relationship between variables, as large companies generally have more adequate resources, control systems, and governance practices. Overall, this study confirms that internal company characteristics and company size play an important role in influencing external audit results.

Keywords: Intellectual Capital, Independent Commissioners, Institutional Ownership, Audit Opinion, Firm  Size.

Abstrak

Penelitian ini menelusuri pengaruh intellectual capital, proporsi komisaris independen, dan kepemilikan institusional terhadap opini audit, dengan ukuran perusahaan sebagai variabel yang memoderasi hubungan tersebut. Studi Temuan kajian menunjukkan bahwa intellectual capital dapat meningkatkan mutu informasi keuangan sehingga memperbesar peluang perusahaan memperoleh opini audit yang lebih baik. Proporsi komisaris independen berperan memperkuat mekanisme pengawasan, yang kemudian meningkatkan keyakinan auditor terhadap keandalan laporan keuangan. Selain itu, kepemilikan institusional turut membantu menekan tindakan manajerial yang bersifat oportunistik, sehingga berdampak positif pada opini audit. Ukuran perusahaan juga terbukti memengaruhi kekuatan hubungan antarvariabel, karena perusahaan besar umumnya memiliki sumber daya, sistem kontrol, dan praktik tata kelola yang lebih memadai. Secara keseluruhan, kajian ini menegaskan bahwa karakteristik internal perusahaan serta besarnya ukuran perusahaan berperan penting dalam memengaruhi hasil audit eksternal.

Kata kunci: Intellectual Capital, Komisaris Independen, Kepemilikan Institusional, Opini Audit, Ukuran Perusahaan.