PENGARUH ROTASI AUDIT, SPESIALISASI INDUSTRI KAP, DAN FEE AUDIT TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Mahmudah, Indah Ayu (2025) PENGARUH ROTASI AUDIT, SPESIALISASI INDUSTRI KAP, DAN FEE AUDIT TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

The purpose of this study is to determine the effect of audit rotation, kap industry specialization, and audit fees of audit quality with an audit committee as a moderation variable in the company Consumer Non-Cyclicals Sector listed on the IDX for the 2020-2022 period. This study uses a quantitative method using secondary data obtained from the official website of the IDX and each company. The sampling technique using the method is purposive sampling, which comes from 40 companies with three years of data and a total sample used in the study of 120, data samples were obtained from annual financial statements in the consumer non-cyclicals sector for the 2020-2022 period. The data analysis method used is Moderated Regression Analysis (MRA) with a common effect model, and uses E-views 12 software. Based on the results in this study, it is stated that audit rotation has no effect on audit quality, industry specialization has no effect on audit quality, audit fees have no effect on audit quality, audit committees as a moderation variable are able to strengthen the relationship between audit rotation and audit quality, audit committees do not moderate the influence of industry specializations on audit quality, and audit committees do not moderate the effect of fees audit of audit quality.

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