Pengaruh Rotasi Audit, Komite Audit, dan Fee Audit Terhadap Kualitas Audit Laporan Keuangan
-
Muhammad Julianda Rizky Saputra
*
Universitas Panca Bhakti Pontianak, Pontianak,
Indonesia
- Reni Dwi Widyastuti Universitas Panca Bhakti Pontianak, Pontianak, Indonesia
- Wilda Sari Universitas Panca Bhakti Pontianak, Pontianak, Indonesia (*) Corresponding Author
Abstract
Financial statements are the result of the accounting process and serve as an important source of information for stakeholders in making economic decisions. Therefore, companies are expected to present financial statements honestly, transparently, and in accordance with their actual financial condition to ensure the reliability of the information provided. To enhance the credibility of financial reporting, an audit conducted by an independent auditor is required, making audit quality an essential aspect of the auditing process. This study aims to examine the effect of audit rotation, audit committee, and audit fees on audit quality in manufacturing subsector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and financial statements. The sample was selected through a purposive sampling method based on predetermined criteria, resulting in 55 companies being included in the study. The data were analyzed using descriptive statistics and logistic regression analysis. The results indicate that audit rotation does not have a significant effect on audit quality (p-value = 0.629 > 0.05), and the audit committee also does not significantly affect audit quality (p-value = 0.851 > 0.05). In contrast, audit fees have a significant effect on audit quality (p-value = 0.013 < 0.05). These findings suggest that auditor changes and the existence of an audit committee are not sufficient to improve audit quality significantly. However, audit fees play an important role in enhancing audit quality, as higher audit fees may enable auditors to perform audit procedures more effectively and thoroughly. Therefore, this study provides empirical evidence that audit fees influence audit quality, while audit rotation and audit committee do not have a significant impact on audit quality in manufacturing subsector companies listed on the Indonesia Stock Exchange.
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