PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI

Abstract

This research aims to determine the effect of audit fees and auditor rotation on the audit quality of the audit committee as a moderator. The population of this study uses insurance sector companies that are listed and include annual reports and audit fees on the Indonesia Stock Exchange (BEI) for 2018-2022 obtained from the website (www.idx.co.id). The sample in this studyusing purposive sampling method andobtained 45 companies. The research method uses descriptive statistical techniques and classical assumption tests. The Audit Fee variable has a positive effect on Audit Quality, the Auditor Rotation variable has no effect on Audit Quality. Meanwhile, the Audit Committee variable can moderate the influence of Audit Fees and Auditor Rotation on Audit Quality. The lesson we can take is that companies should be more careful in choosing a public accounting firm that will audit financial reports and determine the amount of the audit fee according to the auditor's capabilities. Because, in this study it was found that auditor rotation does not influence audit fees, while audit fees tend to influence audit quality. The factors that influence audit quality show different quality from previous research so they still need to be researched again using other factors so that the results are more valid.

Keywords

• Fee Audit
• Rotasi Auditor
• Kualitas Audit
• Komite Audit