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.
Downloads
Download data is not yet available.
References
Akbar, T. (2017). Pengaruh Time Budget Pressure, Tenure Audit, dan Rotasi Audit Terhadap Kualitas Audit. 10(1).
Alawaqleh, Q. A., ALMASRIA, N. A., & ALSAWALHAH, J. M. (2021). The Effect of Board of Directors and CEO on Audit Quality: Evidence from Listed Manufacturing Firms in Jordan. Journal of Asian Finance, Economics and Business, 8(2), 243–253. https://doi.org/10.13106/jafeb.2021.vol8.no2.0243
Andriani, N., & Nursiam, N. (2018). PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(1), 29–39. https://doi.org/10.23917/reaksi.v3i1.5559
Asmarani, I., & Hernadianto. (2023). Pengaruh Audit Tenure , Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit. 1(2), 100–112.
Azan, Z. B., & Maryani, N. (2023). The Effect of Audit Fees and Audit Committee Independence on Audit Quality. Sinomics Journal, 2(3), 677–686.
Biri, S. F. L. (2019). PENGARUH KOMPETENSI, INDEPENDENSI, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus Kantor Akuntan Publik Di Kota Yogyakarta). Akuntansi Dewantara, 3(2), 106–118. https://doi.org/10.26460/ad.v3i2.3506
Buchori, A., & Budiantoro, H. (2019). Pengaruh Ukuran Perusahaan Klien, Audit Tenure dan Spesialisasi Auditor Terhadap Kualitas Audit. Pajak, Akuntansi, Sistem Informasi, Dan Auditing, 1(1), 22–39.
Dewita, T. H., & NR, E. (2023). Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 5(1), 370–384. https://doi.org/10.24036/jea.v5i1.627
Dinarjito, A., & Febriansyah, L. (2020). Analysis of the effect of public accounting firms reputation on audit quality. International Journal of Scientific and Technology Research, 9(1), 1787–1797.
Egbunike, C. F., Igbinovia, I. M., Okafor, K. J., & Mmadubuobi, L. C. (2023). Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria. Asian Journal of Accounting Research, 8(1), 66–79. https://doi.org/10.1108/AJAR-01-2022-0006
El-Dyasty, M. M. (2018). Audit Market in Egypt: An Empirical Analysis. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3002783
Fadila, E., Ramadhyani, Y., Saputri, Y., & Manurung, H. (2023). The Influence of Audit Fee, Audit Tenure, and Auditor Competency on Audit Quality: A Systematic Review. Jurnal Ilmiah Manajemen Kesatuan, 11(3), 679–686. https://doi.org/10.37641/jimkes.v11i3.2161
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.
Felicia, W., & Pesudo, D. A. A. (2019). Mengapa Perusahaan Terlambat Menerbitkan Laporan Keuangan? Perspektif Akuntansi, 2(1), 71–88. https://doi.org/10.24246/persi.v2i1.p71-88
Gunarsa, I. G. A. C., & Putri, I. A. D. (2017). Pengaruh Komite Audit, Independensi Komite Audit, dan Profitabilitas Terhadap Audit Report Lag di Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1672–1703.
Herdian, A. F., & Sudaryono, B. (2023). Pengaruh Rotasi Audit, Audit Fee, Audit Tenure Terhadap Kualitas Audit. Jurnal Ekonomi Trisakti, 3(1), 1481–1488. https://doi.org/10.25105/jet.v3i1.16168
Hidayah, F., & Subadriyah. (2022). ACCOUNTHINK : Journal of Accounting and Finance. ACCOUNTHINK: Journal of Accounting and Finance, 7(01), 1–13.
Hutapea, B. (2018). Studi Atas Ukuran Dewan Komisaris Independen Dan Ukuran Komite Audit Independen Terhadap Kualitas Audit. Jurnal Ekonomis, 67–82. https://jurnal.unai.edu/index.php/jeko/article/view/2059%0Ahttps://jurnal.unai.edu/index.php/jeko/article/download/2059/1391
Jessica, J., Belinda, E., Lorencia, M., Tannitri, S., & Afiezan, H. A. (2021). Pengaruh Audit Fee, Masa Kerja Audit, Rotasi Audit, Dan Komite Audit Terhadap Kualitas Audit. Jurnal Akuntansi Trisakti, 8(2), 173–188. https://doi.org/10.25105/jat.v8i2.9381
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
Silaban, F. P., & Suryani, E. (2020). PENGARUH AUDIT CAPACITY STRESS, SPESIALISASI INDUSTRI AUDITOR DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). E-Proceeding of Managemen, 7(2), 2687–2695.
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Sinaga, A. N., Sitorus, P. Z. E., & Haumahu, S. R. (2021). Pengaruh Audit Tenure, Ukuran Perusahaan, Audit Delay Dan Komite Audit Terhadap Kualitas Audit Pada Perusahaan Trade, Service and Investment Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020. Jurnal Review Pendidikan Dan Pengajaran, 4(1), 190–200. https://doi.org/10.31004/jrpp.v4i1.1931
Sitompul, M. S., Panjaitan, M., & Anggeresia Ginting, W. (2021). Pengaruh fee audit, rotasi auditor, reputasi KAP, audit delay terhadap kualitas audit. Jurnal Paradigma Ekonomika, 16(3), 559–570. https://doi.org/10.22437/jpe.v16i3.12748
Soliman, M. M., & Elsalam, M. A. (2014). Auditing quality characteristics and accounting conservatism: An empirical study of the listed companies in Egypt. Corporate Ownership and Control, 11(2 D), 352–361. https://doi.org/10.22495/cocv11i2c3p4
Sukrisno, A. (2004). Auditing (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik (Edisi Keti). Fakultas Ekonomi Universitas Trisakti.
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.v5i1.10678
Suyanto, Putry, N. A. C., & Sugiharti, E. (2018). Anteseden Dan Konsekuensi Audit Delay Terhadap Kualitas Audit. Akuntansi Dewantara, 2(1), 96–108. https://doi.org/10.29230/ad.v2i1.2581
Tandiontong, M. (2015). Professional Commitment of Accountant and the Commitment of Public Accounting Firms on Auditor’S Job Satisfaction. Journal of Management and Business, 14(1), 95–101. https://doi.org/10.24123/jmb.v14i1.307
Wahyu, W. (2020). Pengaruh Client Importance, Tenure Audit, Rotasi Audit Dan Fee Audit Terhadap Kualitas Audit Dan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Dibursa Efek Indonesia Tahun 2013-2017). Pekbis Jurnal, Vol.12(2), 117–129.
Yuan, S., Zhang, W., & Zhu, K. (2023). Place attachment, audit pricing and audit quality. Journal of Contemporary Accounting and Economics, 19(2), 100365. https://doi.org/10.1016/j.jcae.2023.100365
Yulianto, A. R., & Sulistyowati, S. (2021). Meneropong Fee Audit dan Kualitas Audit. Ekonomi Dan Bisnis, 16.
Yustari, N. L. G. W., Merawati, L. K., & Yuliastuti, I. A. N. (2021). Pengaruh Fee Audit, Audit Tenure, Rotasi KAP, Ukuran Perusahaan Klien, dan Independensi Auditor Terhadap Kualitas Audit Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia. Karma (Karya Riset Mahasiswa Akuntansi), 1(1), 101–111.
Alawaqleh, Q. A., ALMASRIA, N. A., & ALSAWALHAH, J. M. (2021). The Effect of Board of Directors and CEO on Audit Quality: Evidence from Listed Manufacturing Firms in Jordan. Journal of Asian Finance, Economics and Business, 8(2), 243–253. https://doi.org/10.13106/jafeb.2021.vol8.no2.0243
Andriani, N., & Nursiam, N. (2018). PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(1), 29–39. https://doi.org/10.23917/reaksi.v3i1.5559
Asmarani, I., & Hernadianto. (2023). Pengaruh Audit Tenure , Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit. 1(2), 100–112.
Azan, Z. B., & Maryani, N. (2023). The Effect of Audit Fees and Audit Committee Independence on Audit Quality. Sinomics Journal, 2(3), 677–686.
Biri, S. F. L. (2019). PENGARUH KOMPETENSI, INDEPENDENSI, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus Kantor Akuntan Publik Di Kota Yogyakarta). Akuntansi Dewantara, 3(2), 106–118. https://doi.org/10.26460/ad.v3i2.3506
Buchori, A., & Budiantoro, H. (2019). Pengaruh Ukuran Perusahaan Klien, Audit Tenure dan Spesialisasi Auditor Terhadap Kualitas Audit. Pajak, Akuntansi, Sistem Informasi, Dan Auditing, 1(1), 22–39.
Dewita, T. H., & NR, E. (2023). Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 5(1), 370–384. https://doi.org/10.24036/jea.v5i1.627
Dinarjito, A., & Febriansyah, L. (2020). Analysis of the effect of public accounting firms reputation on audit quality. International Journal of Scientific and Technology Research, 9(1), 1787–1797.
Egbunike, C. F., Igbinovia, I. M., Okafor, K. J., & Mmadubuobi, L. C. (2023). Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria. Asian Journal of Accounting Research, 8(1), 66–79. https://doi.org/10.1108/AJAR-01-2022-0006
El-Dyasty, M. M. (2018). Audit Market in Egypt: An Empirical Analysis. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3002783
Fadila, E., Ramadhyani, Y., Saputri, Y., & Manurung, H. (2023). The Influence of Audit Fee, Audit Tenure, and Auditor Competency on Audit Quality: A Systematic Review. Jurnal Ilmiah Manajemen Kesatuan, 11(3), 679–686. https://doi.org/10.37641/jimkes.v11i3.2161
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.
Felicia, W., & Pesudo, D. A. A. (2019). Mengapa Perusahaan Terlambat Menerbitkan Laporan Keuangan? Perspektif Akuntansi, 2(1), 71–88. https://doi.org/10.24246/persi.v2i1.p71-88
Gunarsa, I. G. A. C., & Putri, I. A. D. (2017). Pengaruh Komite Audit, Independensi Komite Audit, dan Profitabilitas Terhadap Audit Report Lag di Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1672–1703.
Herdian, A. F., & Sudaryono, B. (2023). Pengaruh Rotasi Audit, Audit Fee, Audit Tenure Terhadap Kualitas Audit. Jurnal Ekonomi Trisakti, 3(1), 1481–1488. https://doi.org/10.25105/jet.v3i1.16168
Hidayah, F., & Subadriyah. (2022). ACCOUNTHINK : Journal of Accounting and Finance. ACCOUNTHINK: Journal of Accounting and Finance, 7(01), 1–13.
Hutapea, B. (2018). Studi Atas Ukuran Dewan Komisaris Independen Dan Ukuran Komite Audit Independen Terhadap Kualitas Audit. Jurnal Ekonomis, 67–82. https://jurnal.unai.edu/index.php/jeko/article/view/2059%0Ahttps://jurnal.unai.edu/index.php/jeko/article/download/2059/1391
Jessica, J., Belinda, E., Lorencia, M., Tannitri, S., & Afiezan, H. A. (2021). Pengaruh Audit Fee, Masa Kerja Audit, Rotasi Audit, Dan Komite Audit Terhadap Kualitas Audit. Jurnal Akuntansi Trisakti, 8(2), 173–188. https://doi.org/10.25105/jat.v8i2.9381
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
Silaban, F. P., & Suryani, E. (2020). PENGARUH AUDIT CAPACITY STRESS, SPESIALISASI INDUSTRI AUDITOR DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). E-Proceeding of Managemen, 7(2), 2687–2695.
Simamora, R. A., & Hendarjatno, H. (2019). The effects of audit client tenure, audit lag, opinion shopping, liquidity ratio, and leverage to the going concern audit opinion. Asian Journal of Accounting Research, 4(1), 145–156. https://doi.org/10.1108/AJAR-05-2019-0038
Sinaga, A. N., Sitorus, P. Z. E., & Haumahu, S. R. (2021). Pengaruh Audit Tenure, Ukuran Perusahaan, Audit Delay Dan Komite Audit Terhadap Kualitas Audit Pada Perusahaan Trade, Service and Investment Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020. Jurnal Review Pendidikan Dan Pengajaran, 4(1), 190–200. https://doi.org/10.31004/jrpp.v4i1.1931
Sitompul, M. S., Panjaitan, M., & Anggeresia Ginting, W. (2021). Pengaruh fee audit, rotasi auditor, reputasi KAP, audit delay terhadap kualitas audit. Jurnal Paradigma Ekonomika, 16(3), 559–570. https://doi.org/10.22437/jpe.v16i3.12748
Soliman, M. M., & Elsalam, M. A. (2014). Auditing quality characteristics and accounting conservatism: An empirical study of the listed companies in Egypt. Corporate Ownership and Control, 11(2 D), 352–361. https://doi.org/10.22495/cocv11i2c3p4
Sukrisno, A. (2004). Auditing (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik (Edisi Keti). Fakultas Ekonomi Universitas Trisakti.
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.v5i1.10678
Suyanto, Putry, N. A. C., & Sugiharti, E. (2018). Anteseden Dan Konsekuensi Audit Delay Terhadap Kualitas Audit. Akuntansi Dewantara, 2(1), 96–108. https://doi.org/10.29230/ad.v2i1.2581
Tandiontong, M. (2015). Professional Commitment of Accountant and the Commitment of Public Accounting Firms on Auditor’S Job Satisfaction. Journal of Management and Business, 14(1), 95–101. https://doi.org/10.24123/jmb.v14i1.307
Wahyu, W. (2020). Pengaruh Client Importance, Tenure Audit, Rotasi Audit Dan Fee Audit Terhadap Kualitas Audit Dan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Dibursa Efek Indonesia Tahun 2013-2017). Pekbis Jurnal, Vol.12(2), 117–129.
Yuan, S., Zhang, W., & Zhu, K. (2023). Place attachment, audit pricing and audit quality. Journal of Contemporary Accounting and Economics, 19(2), 100365. https://doi.org/10.1016/j.jcae.2023.100365
Yulianto, A. R., & Sulistyowati, S. (2021). Meneropong Fee Audit dan Kualitas Audit. Ekonomi Dan Bisnis, 16.
Yustari, N. L. G. W., Merawati, L. K., & Yuliastuti, I. A. N. (2021). Pengaruh Fee Audit, Audit Tenure, Rotasi KAP, Ukuran Perusahaan Klien, dan Independensi Auditor Terhadap Kualitas Audit Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia. Karma (Karya Riset Mahasiswa Akuntansi), 1(1), 101–111.
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: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i07.p01.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
