Analisis Pengaruh Audit Fee, Audit Tenure, dan Rotasi Audit terhadap Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi

Avelina, Marcellinda (2022) Analisis Pengaruh Audit Fee, Audit Tenure, dan Rotasi Audit terhadap Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini memiliki tujuan untuk menguji dan menganalisa pengaruh audit fee, audit tenure, dan rotasi audit terhadap kualitas audit dengan komite audit sebagai variabel moderasi pada sektor properti dan real estate di negara Asia Tenggara yaitu Indonesia, Malaysia, Filipina, Thailand, dan Vietnam. Kualitas audit menggunakan proksi ukuran Kantor Akuntan Publik. Sumber data penelitian ini menggunakan data sekunder dari perusahaan yang tersedia di S&P Capital IQ dengan total 250 observasi yang telah sesuai kriteria yang digunakan dengan menggunakan teknik purposive sampling periode 2017-2021. Data diolah menggunakan STATA 16. Dasar teori yang digunakan dalam penelitian ini adalah teori agensi. Penelitian ini mendapatkan hasil bahwa audit fee tidak berpengaruh terhadap kualitas audit, audit tenure berpengaruh negatif terhadap kualitas audit, rotasi audit berpengaruh negatif terhadap kualitas audit. Penelitian ini menunjukkan bahwa komite audit sebagai variabel moderasi tidak dapat memoderasi pengaruh audit fee, audit tenure, dan rotasi audit terhadap kualitas audit / This study aims to test and analyze the effect of audit fees, audit tenure, and audit rotation on audit quality with the audit committee as a moderation variable in the property and real estate sector in Southeast Asian countries, namely Indonesia, Malaysia, Philippines, Thailand, and Vietnam. Audit quality using Public Accounting Firm size proxies. The data source of this study used secondary data from companies available at S&P Capital IQ with a total of 50 observations that matched the criteria used using purposive sampling techniques for the 2017-2021 period. The data was processed using the STATA 16 program. The theoretical basis used in this study is agency theory. The results indicate that audit fees do not affect audit quality, audit tenure negatively affects audit quality, audit rotation negatively affects audit quality. Furthermore, this study also verifies that the audit committee as a moderation variable cannot moderate the effect of audit fees, audit tenure, and audit rotation on audit quality.

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