Determinan Kualitas AUDIT pada Perusahaan Food And Beverage dengan Moderasi Komite Audit

Muhammad Lukman Al Hakim; Muhsin Muhsin; Fera Damayanti

doi:10.61132/menawan.v4i5.2558

Authors

Muhammad Lukman Al Hakim Universitas Tanjungpura
Muhsin Muhsin Universitas Tanjungpura
Fera Damayanti Universitas Tanjungpura

DOI:

https://doi.org/10.61132/menawan.v4i5.2558

Keywords:

Audit Committee, Audit Fee, Audit Quality, Audit Rotation, Audit Tenure

Abstract

This study examines the effect of audit fee, audit tenure, and audit rotation on audit quality, with the audit committee acting as a moderating variable. Audit quality is a crucial element for enhancing stakeholder confidence in corporate financial statements, especially in highly dynamic business sectors. The research focuses on food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This sector was selected due to its dense operational characteristics and susceptibility to financial reporting manipulation. The sample was selected using a purposive sampling technique based on specific criteria, resulting in 20 eligible companies, thereby obtaining 100 firm-year observations over the five year observation period. The research data were analyzed using the Generalized Estimating Equation (GEE) Logistic Regression method. This method was specifically chosen because the dependent variable is binary (Big Four and Non-Big Four audit firms) and the data have a longitudinal or panel structure. The statistical results show that empirically, audit fee and audit tenure have a positive and significant effect on audit quality. Conversely, audit rotation was found to have no significant effect on audit quality. Furthermore, the audit committee is not proven to moderate the effect of audit fee, audit tenure, or audit rotation on audit quality. The findings indicate that audit quality in this sector is more strongly explained by the adequacy of audit fees and the auditor's deep understanding of the client, compared to mandatory audit firm rotation or simply the meeting intensity of the audit committee.

Downloads

Download data is not yet available.

References

Agustini, T., & Siregar, D. L. (2020). Pengaruh fee audit, audit tenure dan rotasi audit terhadap kualitas audit di Bursa Efek Indonesia. Jurnal EMBA, 8(1), 637-646.

Ardiansyah, A., Muhsin, M., & Helmi, S. M. (2024). Pengaruh reputasi KAP, biaya audit, dan rotasi auditor pada kualitas audit dengan pemoderasi komite audit. Sebatik, 28(1), 38-45. https://doi.org/10.46984/sebatik.v28i1.2453

Azzahra, S. V., Mulyadi, Maidani, & Sianipar, P. B. H. (2023). Pengaruh audit tenure dan rotasi audit terhadap kualitas audit dengan variabel moderasi komite audit. Jurnal Ekonomika: Manajemen, Akuntansi dan Perbankan Syari'ah, 12(1), 186-193.

Cahyati, W. N., Hariyanto, E., Setyadi, E. J., & Inayati, N. I. (2021). Pengaruh rotasi audit, audit tenure, fee audit, dan komite audit terhadap kualitas audit. RATIO: Reviu Akuntansi Kontemporer Indonesia, 2(1), 51-62.

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183-199. https://doi.org/10.1016/0165-4101(81)90002-1

Fauziyah, A. R., & Amiranto, J. B. (2025). Pengaruh audit tenure terhadap kualitas audit dengan komite audit sebagai variabel moderating pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia 2021-2024. GEMAH RIPAH: Jurnal Bisnis, 5(4), 82-92.

Fauziyyah, Z. I., & Praptiningsih. (2020). Pengaruh audit fee, audit tenure, dan rotasi audit terhadap kualitas audit. Jurnal MONEX, 9(1), 1-17.

Fitriany, F., Utama, S., Martani, D., & Rosietta, H. (2016). The effect of tenure, rotation and specialization of public accounting firms on audit quality. Jurnal Akuntansi dan Keuangan, 17(1), 12-27. https://doi.org/10.9744/jak.17.1.12-27

Jaiman, E., Sunarsih, N. M., & Munidewi, I. A. B. (2022). The effect of audit fees, audit rotation, audit tenure, company size and auditor specialization on audit quality in manufacturing companies listed on the Indonesia Stock Exchange 2018-2020. Kharisma Journal, 4(2), 440-448.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X

Kirana, G. C., & Assafiq, M. A. (2021). Pengaruh fee audit, ukuran perusahaan, audit tenure terhadap kualitas audit. Jurnal Ilmiah Akuntansi dan Ekonomi, 6(1), 106-122.

Laili, N. I. (2021). The effect of audit fees, audit tenure, audit rotation on audit quality with the audit committee as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange. EBI Journal, 3(1), 32-37. https://doi.org/10.52061/ ebi.v3i1.32

Liang, K.-Y., & Zeger, S. L. (1986). Longitudinal data analysis using generalized linear models. Biometrika, 73(1), 13-22. https://doi.org/10.1093/biomet/73.1.13

Normasyhuri, K., & Natalelawati, I. (2022). Penentu kualitas audit dan peran moderasi komite audit. E-Jurnal Akuntansi, 32(10), 2915-2930. https://doi.org/10.24843/EJA. 2022.v32.i10.p02

Otoritas Jasa Keuangan. (2015). Peraturan Otoritas Jasa Keuangan Nomor 55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Otoritas Jasa Keuangan.

Putra, R. W., & Prastiwi, D. (2024). Enhancing audit quality: Investigating impact of audit fees, audit tenure, and audit rotation. Mizania: Jurnal Akuntansi dan Ekonomi, 4(1), 499-514.

Rahman, A., Rachman, A. A., & Irawan, I. (2025). Audit tenure, audit committee, audit fee, audit delay: Effect on audit quality. Jurnal Akuntansi, Keuangan, dan Manajemen, 7(1), 1-13. https://doi.org/10.35912/jakman.v7i1.4598

Setiadi, A. D. P., & Siagian, V. (2022). Pengaruh jumlah komite audit, ukuran perusahaan dan audit report lag terhadap kualitas audit. Jurnal Akuntansi dan Bisnis Krisnadwipayana, 9(2), 699-707. https://doi.org/10.35137/jabk.v9i2.657

Sitompul, S. M., Panjaitan, M., & Ginting, W. A. (2021). Pengaruh fee audit, rotasi auditor, reputasi KAP, audit delay terhadap kualitas audit. Jurnal Paradigma Ekonomika, 6(3), 138-151.

Sososutiksno, C., & Deeng, P. S. (2023). Pengaruh audit fee, audit tenure, dan rotasi audit terhadap kualitas audit. Edunomika, 7(2), 1-11.

Suhandoyo, R., & Sukarmanto, E. (2022). Pengaruh audit rotation dan audit delay terhadap kualitas audit. Bandung Conference Series: Accountancy, 2(2), 454-460.

Suwarno, A. E., Anggraini, Y. B., & Puspawati, D. (2020). Audit fee, audit tenure, auditor's reputation, and audit rotation on audit quality. Riset Akuntansi dan Keuangan Indonesia, 5(1), 61-70. https://doi.org/10.23917/reaksi.v5il.10678

Syahputra, R., Yusuf, F., & Yusuf, F. (2024). Pengaruh fee audit, rotasi audit dan audit tenure terhadap kualitas audit. JAKP: Jurnal Akuntansi, Keuangan dan Perpajakan, 7(1), 19-28

Wardani, T. J., Bambang, & Waskito, I. (2022). Pengaruh fee audit, audit tenure, dan rotasi audit terhadap kualitas audit. Jurnal Riset Mahasiswa Akuntansi, 2(1), 112-124. https://doi.org/10.29303/risma.v2i1.189

Wijaya, A., Hutahaean, T. F., & Pandiangan, S. M. T. (2024). Pengaruh fee audit, audit tenure, reputasi auditor, komite audit, dan rotasi audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2022. COSTING: Journal of Economic, Business and Accounting, 7(5), 4426-4438.

Zunita, L., Khikmah, S. N., & Mranani, M. (2022). Pengaruh audit capacity stress, auditor spesialisasi industri, komite audit, dan alignment effect terhadap kualitas audit. Borobudur Accounting Review, 2(1), 58-69. https://doi.org/10.31603/bacr.7025