Pengaruh Audit Tenure Dan Fee Audit Terhadap Kualitas Audit Dengan Kualitas Komite Audit Sebagai Variabel Moderasi

Ardilawati, Shella Yulia (2023) Pengaruh Audit Tenure Dan Fee Audit Terhadap Kualitas Audit Dengan Kualitas Komite Audit Sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam “45” Bekasi.

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Abstract

Audit quality is one of the determinants of the reliability of information in the financial reports provided by the company to stakeholders. This research was conducted to determine the effect of Audit Tenure and Audit Fee on Audit Quality, with Audit Committee Quality as a moderating variable. The data analyzed with a fixed-effect regression model. The data in this study is secondary data, from annual financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period, by taking samples using a purposive sampling technique. A total of 125 data samples were used in this study. Variable tenure audit is measured using KAP's real tenure with the client company, the audit fee variable uses the natural logarithm of the audit fee, the audit committee quality variable uses a score based on the duties and responsibilities of the audit committee in OJK regulation No.55/POJK.04/2015 and variables Audit quality is measured using the absolute value of the Kothari method of discretionary accruals. The results of this study indicate that Tenure Audits have a negative effect on Audit Quality, while Audit Fees do not affect Audit Quality, related to Audit Committee Quality as a moderating variable that can strengthen the positive influence of Tenure Audits on Audit Quality, but Audit Committee Quality has not been able to moderate the influence of Audits Fee for Audit Quality.

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