PENGARUH AUDIT TENURE, AUDIT FEE, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL

MARSYANDI AULIA, . (2026) PENGARUH AUDIT TENURE, AUDIT FEE, DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

ABSTRAK Tujuan penelitian ini adalah menguji dan menganalisis pengaruh audit tenure, audit fee, dan spesialisasi auditor terhadap kualitas audit dengan ukuran perusahaan sebagai variabel kontrol. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2023–2025. Sampel penelitian ditentukan menggunakan teknik purposive sampling dan menghasilkan 177 observasi yang memenuhi kriteria penelitian. Kualitas audit diproksikan dengan variabel dummy menggunakan afiliasi Kantor Akuntan Publik Big4 dan non-Big4, sedangkan audit tenure diukur berdasarkan lamanya masa perikatan auditor, audit fee diukur menggunakan logaritma natural professional fees, spesialisasi auditor diukur menggunakan Auditor Industry Specialization, dan ukuran perusahaan diukur menggunakan logaritma natural total aset. Teknik analisis data yang digunakan adalah analisis regresi logistik dengan bantuan perangkat lunak IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa audit fee berpengaruh positif dan signifikan terhadap kualitas audit. Sementara audit tenure, spesialisasi auditor, dan ukuran perusahaan tidak berpengaruh signifikan terhadap kualitas audit. Kata kunci: kualitas audit, audit tenure, audit fee, spesialisasi auditor, ukuran perusahaan. ***** ABSTRACT The purpose of this study is to examine and analyze the effect of audit tenure, audit fee, and auditor specialization on audit quality with firm size as a control variable. This study employed a quantitative approach using secondary data obtained from the annual reports of manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange during the 2023–2025 period. The sample was selected using a purposive sampling technique, resulting in 177 observations that met the research criteria. Audit quality was proxied using a dummy variable based on the affiliation of Public Accounting Firms, with Big Four and non-Big Four firms. Audit tenure was measured by the length of the auditor–client engagement, audit fee was measured using the natural logarithm of professional fees, auditor specialization was measured using Auditor Industry Specialization, and firm size was measured using the natural logarithm of total assets. The data were analyzed using logistic regression with the assistance of IBM SPSS Statistics software. The results indicate that audit fee have a positive and significant effect on audit quality. Meanwhile, audit tenure, auditor specialization, and firm size do not have a significant effect on audit quality. Keywords: audit quality, audit tenure, audit fees, auditor specialization, firm size.

Item Type:	Thesis (Sarjana)
Additional Information:	1) Dr. Ayatulloh Michael Musyaffi, S.E., Ak., M.Ak. 2) Hera Khairunnisa, S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Marsyandi Aulia .
Date Deposited:	13 Aug 2026 03:50
Last Modified:	13 Aug 2026 03:50
URI:	http://repository.unj.ac.id/id/eprint/70061

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