ANJELITA, NOVITASARI (2025) PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, KOMITE AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). S1 thesis, Universitas Mercu Buana.
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Abstract
The purpose of this study is to examine how audit quality is affected by company size, audit tenure, audit committee, and audit fees. This study uses quantitative methods and is a causal study. Companies in the mining industry listed on the Indonesia Stock Exchange (IDX) in 2019-2023 are the objects of the study. A purposive sampling method was used in this study. A total of 21 of 106 companies that met the requirements became the research sample. Secondary data were collected for this study from the websites of connected companies and the website www.idx.co.id. The data analysis technique used is multiple linear regression analysis using the IBM Statistical Product and Service Solution (SPSS) 27 application. The conclusion of this study is that the variables of company size and audit tenure have a significant and positive influence on audit quality, while the audit committee and audit fees do not have an influence on audit quality. Companies need to strengthen good governance and transparency, and management needs to maintain relationships with auditors proportionally and optimize the role of the audit committee. Keywords: Company Size, Audit Tenure, Audit Committee, Audit Fee, and Audit Quality Tujuan penelitian ini adalah untuk menguji bagaimana kualitas audit dipengaruhi oleh ukuran perusahaan, audit tenure, komite audit dan fee audit. Penelitian ini menggunakan metode kuantitatif berdasarkan hipotesis dan desain penelitian yaitu kausalitas dengan objek penelitian yaitu Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Penelitian ini menggunakan metode purposive sampling, dengan data yang didapat sebesar 21 data sampel perusahaan dan 105 data observasi perusahaan yang memenuhi kriteria untuk menjadi sampel penelitian. Data sekunder penelitian ini dikumpulkan dari situs web milik perusahaan pertambangan yang dapat diakses melalui situs web www.idx.co.id. Teknik analisis data yang digunakan adalah analisis regresi linier berganda menggunakan aplikasi IBM Statistical Product and Service Solution (SPSS) 27. Kesimpulan penelitian ini adalah variabel ukuran perusahaan dan audit tenure memberi pengaruh yang signifikan serta positif pada kualitas audit, serta komite audit dan fee audit tidak memberi pengaruh pada kualitas audit. Perusahaan perlu memperkuat tata kelola dan transparansi baik, serta manajemen menjaga hubungan dengan auditor secara proporsional dan mengoptimalkan peran komite audit. Kata Kunci: Ukuran Perusahaan, Audit Tenure, Komite Audit, Fee Audit dan Kualitas Audit
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