The Role of the Audit Committee as a Mediating Variable on Audit Quality
Abstract
This study intends to examine the aspects that can affect audit quality by applying the Structural Equation Model (SEM) approach through WarpPLS 7.0. The variables considered include audit tenure, audit fee, audit delay, audit rotation and audit committee also acts as a mediating variable. The research sample consists of 74 observations collected from 16 business entities listed on the Indonesia Stock Exchange from 2016 to 2022 through purposive sampling technique. The results of the direct effect analysis show that audit tenure, audit fees, audit delay and audit rotation do not show a significant correlation with audit quality. However, the audit committee shows a significant correlation with audit quality. And the results of the indirect effect analysis mediated by the audit committee show that audit tenure and audit rotation also do not show a significant correlation. While audit fees and audit delay show a significant correlation.
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References
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Fauziyyah, I. Z., & Praptiningsih. (2020). Pengaruh Audit Fee,Audit Tenure, Dan Rotasi Audit Terhadap Kualitas Audit the Effect of Audit Fee, Audit Tenure, and Audit Rotation on Audit Quality. Jurnal Monex, 9, 1–17.
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Kuntari, Y., Chariri, A., & Nurdhiana, N. (2017). The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2), 203–218. https://doi.org/10.29259/sijdeb.v1i2.203-218
Lailatul, U., & Yanthi, M. D. (2021). Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit. Jurnal Akuntansi AKUNESA, 10(1), 35–45. https://doi.org/10.26740/akunesa.v10n1.p35-45
Laili, N. I. (2020). Pengaruh Kompetensi, Etika Dan Integritas Auditor Terhadap Kualitas Audit. Jurnal Ekonomi, Bisnis Dan Industri, 03(2), 32–37.
Lee, D., & Sukartha, I. M. (2017). Fee Audit Sebagai Pemoderasi Pengaruh Auditor Switching Dan Audit Tenure Pada Kualitas Audit. E-Jurnal Akuntansi, 18(2), 1455–1484.
Maulana, D., & Lastanti, H. S. (2023). Kinerja Keuangan Perbankan Dan Karakteristik Dewan Terhadap Audit Delay Dengan Kualitas Audit Sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 3(1), 1591–1602. https://doi.org/10.25105/jet.v3i1.16237
Mayangsari, R. D., & Sazangka, A. Y. (2023). Pengaruh Ukuran Kantor Akuntan Publik, Audit Tenure dan Spesialisasi Kantor Akuntan Publik Terhadap Kualitas Audit. Owner, 7(3), 2598–2611. https://doi.org/10.33395/owner.v7i3.1455
Mustapha, A., Isiaka, A. O., & Babatunde, K. A. (2020). Audit Committee Effectiveness and Audit Fee among Listed Deposit Money Banks in Nigeria. Asian Journal of Economics, Business and Accounting, 20(4), 1–14. https://doi.org/10.9734/ajeba/2020/v20i430329
Nuryaman, G. C., & Ramaditya, M. (2020). Pengaruh kualitas produk, persepsi harga, promosi, dan kualitas pelayanan terhadap kepuasan konsumen umkm pisang nugget boogie di bekasi utara. Sekolah Tinggi Ilmu Ekonomi Indonesia, 1–22.
Oktarinaldi, H., & Robin. (2022). SISTEMATIK LITERATURE REVIEW :PENGARUH FEE AUDIT, AUDIT TENURE TERHADAP KUALITAS AUDIT. Cakrawala Ilmiah, 1.
Pasali, G. S., & Arief, A. (2023). Pengaruh Audit Tenure, Reputasi Auditor, Komite Audit, Ukuran Perusahaan, Dan Rotasi Audit Terhadap Kualitas Audit Pada Perusahaan Saham Lq-45 Tahun 2020-2022. Jurnal Ekonomi Trisakti, 3(2), 2873–2882. https://doi.org/10.25105/jet.v3i2.17660
Prada, M. (2007). Quality of public company audits from a regulatory perspective. June, 1–41.
Rahmadini, W., & Fauzihardani, E. (2022). Pengaruh Audit Fee, Tekanan Anggaran Waktu dan Rotasi Audit terhadap Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderating. Jurnal Eksplorasi Akuntansi, 4(3), 530–544. https://doi.org/10.24036/jea.v4i3.551
Rakha, A., & Sofia, I. P. (2019). Pengaruh Audit Delay, Auditor Switching, Dan Audit Tenure Terhadap Kualitas Audit. Prosiding Seminar Nasional Humanis, 385–397.
Resza, E. P., Koeswayo, P. S., & Devano, S. (2023). Pengaruh Fee Audit dan Masa Perikatan Audit Terhadap Kualitas Audit. Owner, 7(4), 3186–3196. https://doi.org/10.33395/owner.v7i4.1631
Rizaldi, S., Rahayu, S., & Tiswiyanti, W. (2022). Pengaruh Audit Tenure, Reputasi Audit, Komite Audit & Biaya Audit Terhadap Kualitas Audit. Jurnal Paradigma Ekonomika, 17(1), 199–212.
Sa’adah, A. R., & Challen, A. E. (2022). Pengaruh Independensi Auditor, Due Professional Care, Fee Audit Dan Perikatan Audit Terhadap Kualitas Audit. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 3(1), 1–9. https://doi.org/10.46306/rev.v3i1.32
Salsabila, M. (2018). Pengaruh Rotasi Kap Dan Fee Audit Terhadap Kualitas Audit. Jurnal Riset Akuntansi Dan Bisnis, 18(1), 51–66.
Sari, R., & Rahmi, M. (2021). Analisis Pengaruh Rotasi Auditor, Audit Tenure dan Reputasi KAP terhadap Kualitas Audit. Equity, 24(1), 123–140. https://doi.org/10.34209/equ.v24i1.2415
Sari, S. P., Diyanti, A. A., & Wijayanti, R. (2019). The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 186–196. https://doi.org/10.23917/reaksi.v4i3.9492
Shaena, U., Yusuf, M., & Hidayah, R. (2020). Faktor-Faktor Yang Dapat Mempengaruhi. Jurnal Neraca, 16(1), 71–89. www.idx.co.id
Silaban, D. H., & Mayangsari, S. (2022). Pengaruh Rotasi Audit, Fee Audit, Jumlah Partner, Dan Reputasi Kap Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabe Moderasi. Jurnal Ekonomi Trisakti, 2(2), 1287–1300. https://doi.org/10.25105/jet.v2i2.14499
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Published
2024-09-02
How to Cite
RAHAYU, Nurul; ROCHMATULLAH, Mahameru Rosy.
The Role of the Audit Committee as a Mediating Variable on Audit Quality.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 7, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/115358>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i07.p01.
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