THE EFFECT OF COMPANY SIZE, AUDIT TENURE, AND AUDIT COMMITTEE ON AUDIT QUALITY

Nurmaretha Afrianti; Rusmida Jun Hutabarat; Yuni Rachmawati; Shelly Farida Tobing

doi:10.36546/jm.v12i4.1376

Nurmaretha Afrianti Tridinanti University
Rusmida Jun Hutabarat Tridinanti University
Yuni Rachmawati Tridinanti University
Shelly Farida Tobing Tridinanti University

DOI: https://doi.org/10.36546/jm.v12i4.1376

Keywords: Company Size, Audit Tenure, Audit Committee, Audit Quality

Abstract

This study aims to determine the simultaneous and partial effects on audit quality in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period consisting of factors such as company size, audit period, and audit committee. The secondary data source for this study is the financial statements of companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2020–2023 period. A total of 21 companies that met the sample selection requirements became the research sample. Logistic regression analysis is the method used for data analysis. Based on the results of the hypothesis test, audit quality in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period is simultaneously influenced by company size, audit tenure, and audit committee. In Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period, company size has a partial effect on audit quality. Audit tenure does not have a partial effect on audit quality in Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange. For the 2020–2023 Period, companies in the Food and Beverage Subsector listed on the Indonesia Stock Exchange were partially impacted by audit quality from the audit committee.

References

Achmadiyah, T., Nusita, V., Jaya, P., & Oktavianawati, E. (2023). Pengaruh Audit Tenure Terhadap Audit Delay Perusahaan Pertambangan Di BEI Tahun 2018 – 2021. Indonesian Journal of Innovation Multidisipliner Research, 1(2), 88–95.

Hasanah, A. N., & Putri, M. S. (2018). Pengaruh ukuran perusahaan, audit tenure terhadap kualitas audit. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 5(1), 11–21.

Lee, T. A. (2020). Financial accounting theory. In The Routledge Companion to Accounting History (7th ed.). Willey. https://doi.org/10.4324/97813512388 85-7

Moeljono, M. (2020). Faktor-Faktor yang Memengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 1(5), 103–121.

Ngurah, I. G. P. I., & Bagus, I. A. P. (2017). Pengaruh Audit Tenure, Audit Fee, Rotasi Auditor, Spesialsiasi Auditor, Dan Umur Publikasi Pada Kualitas Audit. Jurnal Akuntansi Universitas Udayana, 19(1), 168–194.

Novianti, W., & Agustian, W. M. (2019). Improving Corporate Values Through The Size of Companies and Capital Structures. Economic, Social Science and Humanities (ICOBEST 2018), 255–257. https://doi.org/10.2991/icobest- 18.2018.55

Permatasari, I. Y., & Astuti, C. D. (2019). Pengaruh Fee Audit, Rotasi Auditor, Dan Reputasi Kap Terhadap Kualitas Audit. Jurnal Akuntansi Trisakti, 5(1), 81–94. https://doi.org/10.25105/jat.v5i1.4839

Priyanti, D. F., & Dewi, N. H. (2019). The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality. The Indonesian Accounting Review, 9(1), 1–14.

Rajagukguk, T. . (2017). Pengaruh internal audit dan pencegahan fraud terhadap kinerja keuangan (Studi kasus pada PT Perkebunan Nusantara IV). Owner: Riset Dan Jurnal Akuntansi, 1(1).

Siahaan, I., Surya, R. A. S., & Zarefar, A. (2019). Pengaruh opini audit, pergantian auditor, kesulitan keuangan, dan efektivitas komite audit terhadap audit delay (studi empiris pada seluruh perusahaan yang terdaftar di bursa efek Indonesia tahun 2014-2017). Jurnal Akuntansi Keuangan Dan Bisnis, 12(2), 135–144.

Sumarni, T., Nor, W., Saprudin., Alfian., & Lesmanawati, D. (2022). Faktor- faktor yang Mempengaruhi Fenomena Audit Delay di Masa Covid-19. Universitas Lambung Mangkurat.

Suwardjono. (2014). Teori Akuntansi (Perekayasaan Pelaporan Keuangan). BPPFE.

Yasmin, E. P. (2023). Pengaruh Rotasi KAP, Tenure Audit dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan Manufaktur. Journal of Culture Accounting and Auditing, 2(1),13. https://doi.org/10.30587/jcaa.v2i1.48 39

Yusuf, A. A. (2017). Jasa Audit dan Assurance: Pendekatan Terpadu. In Penerbit Salemba Empat (2nd ed.). Salemba Empat.