Determinan Kualitas Audit dengan Komite Audit sebagai Variabel Moderasi
(Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals Periode 2020-2024)
DOI:
https://doi.org/10.58192/profit.v5i3.4785Keywords:
Audit Committee, Audit Quality, Audit Tenure, Auditor Rotation, KAP SizeAbstract
The increasing number of audit activities in detecting financial statement fraud, such as the case of PT Indofarma Tbk., indicates that audit quality is a crucial aspect that requires serious attention, particularly in maintaining the reliability of a company’s financial information. This study aims to analyze the effect of audit tenure, audit rotation, and audit firm (KAP) size on audit quality, as well as to examine the role of the audit committee as a moderating variable in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research method used is a quantitative approach utilizing secondary data obtained from financial reports and annual reports of companies. The purposive sampling technique resulted in 69 companies with a total of 345 observations. The data were analyzed using logistic regression and Moderated Regression Analysis (MRA) to test the moderating effects. The results show that audit tenure and audit rotation have no effect on audit quality, while audit firm size has an effect on audit quality. The audit committee is unable to moderate the effect of audit firm size on audit quality. However, the audit committee is able to moderate the effect of audit rotation on audit quality.
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