Pengaruh Audit Tenure Dan Audit Fee Terhadap Kualitas Audit Dengan Komite Audit Sebagai Pemoderasi

Ullum, Muhammad Bad'rul Choirul (2025) Pengaruh Audit Tenure Dan Audit Fee Terhadap Kualitas Audit Dengan Komite Audit Sebagai Pemoderasi. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

Muhammad Bad’rul Choirul Ullum (41183403180118) The Influence of Audit Tenure and Audit Fee on Audit Quality with the Audit Committee as a Moderating Variable xiv + 91 Pages + 12 Tables + 1 Figure + 6 Appendices + 2025 Keywords: Audit Tenure, Audit Fee, Audit Committee, and Audit Quality The purpose of this study is to determine whether there is an influence between audit tenure and audit fee on audit quality with the audit committee as a moderating variable. This study uses a quantitative method. The population consists of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange during the 2021–2023 period. The sampling procedure uses purposive sampling, which is a technique based on specific criteria, and a total of 54 samples were obtained. Data collection was conducted through documentation and literature study. The data analysis methods used include descriptive statistical analysis, classical assumption testing, and moderated regression analysis (MRA). The results show that audit tenure does not have a significant effect on audit quality, audit fee has a positive significant effect on audit quality, the audit committee is not able to moderate the effect of audit tenure on audit quality, and the audit committee is not able to moderate the effect of audit fee on audit quality. References: 44 (2021–2023)

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