Pengaruh perubahan audit terhadap kualitas audit dengan komite audit sebagai variabel moderasi = The effect of audit change on audit quality with the audit committee as a moderation variable

Valerian, Stefani (2023) Pengaruh perubahan audit terhadap kualitas audit dengan komite audit sebagai variabel moderasi = The effect of audit change on audit quality with the audit committee as a moderation variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji hubungan pada perubahan audit terhadap kualitas audit yang diukur menggunakan manajemen laba. Studi ini menganalisa pengaruh perubahan audit terhadap kualitas audit dengan variabel komite audit sebagai peran memoderasi. Perubahan audit sebagai variabel independen diukur dengan dua variabel yaitu variabel independen perubahan KAP dan perubahan Akuntan Publik mengacu kepada ketentuan pemerintah mengenai adanya rotasi wajib Akuntan Publik dan hasil penelitian pada perubahan KAP merupakan perubahan KAP yang dilaksanakan perusahaan secara sukarela. Studi ini mengunakan metode kuantitatif perusahaan yang terdaftar di BEI tahun 2020 – 2022 dengan total observasi 297 firm years. Kualitas audit diukur dengan manajemen laba dari Kothari et al. (2005) discretionary accrual. Perhitungan perubahan audit dilihat dari perubahan Kantor Akuntan Publik & perubahan Akuntan Publik dalam mengaudit 3 tahun berturut – turut untuk melihat efesiensi kualitas audit perusahaan obverasi tersebut. Hasil studi menemukan bahwa perubahan KAP tidak berpengaruh terhadap kualitas audit, perubahan akuntan publik berpengaruh negatif terhadap kualitas audit sedangkan komite audit memperlemah hubungan KAP terhadap kualitas audit dan komite audit memperkuat hubungan Akuntan Publik terhadap kualitas audit. / This research aims to examine the relationship between audit changes and audit quality as measured using earnings management. This study analyzes the effect of audit changes on audit quality with the audit committee variable as a moderating role. Changes in audit as an independent variable are measured by two variables, namely the independent variable changes to KAP and changes to Public Accountants referring to government regulations regarding mandatory rotation of Public Accountants and the results of research on changes to KAP are changes to KAP carried out by the company voluntarily. This study uses quantitative methods for companies listed on the IDX in 2020 - 2022 with a total of 297 firm years of observation. Audit quality is measured by earnings management from Kothari et al. (2005) discretionary accruals. The calculation of audit changes is seen from changes in Public Accounting Firms & changes in Public Accountants in auditing for 3 consecutive years to see the efficiency of the company's audit quality. The research results found that changes to KAP had no effect on audit quality, changes to public accountants had a negative effect on audit quality, while the audit committee weakened the relationship between KAP and audit quality and the audit committee strengthened the relationship between Public Accountants and audit quality.

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