Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik (KAP), dan Komite Audit terhadap Kualitas Audit
DOI:
https://doi.org/10.30640/jmcbus.v4i3.6891Keywords:
Audit Committee, Audit Quality, Audit Tenure, BEI, KAP SizeAbstract
This study aims to analyze the influence of audit tenure, Public Accounting Firm (KAP) size, and audit committee size on audit quality in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2025 period. The study employed a quantitative approach with a causal-comparative method and secondary data in the form of annual financial reports accessed through the official IDX website. The sample was selected using a purposive sampling technique, resulting in 25 companies with a total of 100 observations. Audit quality was proxied using the absolute value of discretionary accruals based on the Modified Jones Model. Audit tenure was measured by the number of consecutive years of engagement. KAP size was measured with a dummy variable (Big Four/Non-Big Four), and the audit committee was measured through three dimensions: existence, proportion of independence, and financial expertise of members. Hypothesis testing was conducted using multiple linear regression analysis preceded by the classical assumption test. The results showed that all three independent variables simultaneously had a significant effect on audit quality (sig. 0.000853). Partially, audit tenure is proven to have a positive and significant effect on audit quality (sig. 0.000019), which indicates that the longer the engagement period within the applicable regulatory limits, the better the auditor's understanding of the client's condition so that audit quality increases. Conversely, the size of the KAP is not proven to have a significant effect (sig. 0.122), which means that Big Four or Non-Big Four affiliation is not a determinant of audit quality in this sector. The audit committee is also not proven to have a significant effect (sig. 0.748), indicating that the existence and characteristics of the audit committee have not substantively encouraged an increase in audit quality, possibly because its function is still merely to fulfill formal regulations.
References
Agoes Suanthara, P., & Ary Wirajaya, I. G. (2021). Ukuran Kantor Akuntan Publik, Ukuran Perusahaan, Pergantian Manajemen dan Pergantian Kantor Akuntan Publik. E-Jurnal Akuntansi, 31(4). https://doi.org/10.24843/EJA.2021.v31.i04.p08
Arista, D., Kuntadi, C., & Pramukty, R. (2023). PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Literature Review Audit Internal). JURNAL ECONOMINA, 2(6), 1247–1257. https://doi.org/10.55681/economina.v2i6.594
Asmarani, I., & Hernadianto, H. (2023). PENGARUH AUDIT TENURE, KOMITE AUDIT DAN AUDIT CAPACITY STRESS TERHADAP KUALITAS AUDIT (Perusahaan Manufaktur yang terdaftar di BEI Priode 2019-2021). Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan, 1(2), 100–112. https://doi.org/10.59407/jakpt.v1i2.185
Bintang Torang Hutajulu, E. (2023). Analisis Pengaruh Audit Tenure, Audit Fee, Audit Switching, Terhadap Kualitas Audit dengan Audit Delay Sebagai Variabel Intervening. Journal of Economics and Business UBS, 12(2), 1209–1230. https://doi.org/10.52644/joeb.v12i2.221
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. https://doi.org/10.1016/j.jacceco.2014.09.002
Hartono, R. I., & Laksito, H. (2022). PENGARUH AUDIT TENURE, FEE AUDIT, UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI AUDITOR, KOMITE AUDIT TERHADAP KUALITAS AUDIT. Iponegoro Journal of Accounting, 11(1).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Learmount, S. (2004). Corporate Governance. Oxford University Press. https://doi.org/10.1093/acprof:oso/9780199269082.001.0001
Liu, X., Wang, J., Gan, L.-M., & Ng, S.-C. (1999). Improving the magnetic properties of hydrothermally synthesized barium ferrite. Journal of Magnetism and Magnetic Materials, 195(2), 452–459. https://doi.org/10.1016/S0304-8853(99)00123-7
M Farhan Reza Ridho Kholik, & Cris Kuntadi. (2024). PENGARUH KOMITE AUDIT, SPESIALISASI AUDITOR, DAN AUDIT TENURE TERHADAP KUALITAS AUDIT. JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 1(1), 11–25. https://doi.org/10.61722/jemba.v1i1.49
Mayangsari, R. D., & Sazangka, A. Y. (2023). Pengaruh Ukuran Kantor Akuntan Publik, Audit Tenure dan Spesialisasi Kantor Akuntan Publik Terhadap Kualitas Audit. Owner, 7(3), 2598–2611. https://doi.org/10.33395/owner.v7i3.1455
Munir, G. A., & Cahyonowati, N. (2024). PENGARUH KOMITE AUDIT DAN AUDIT EKSTERNAL TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Finansial dan non-Finansial dalam Indeks LQ45. DIPONEGORO JOURNAL OF ACCOUNTING, 13(2), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Nisa, A. P., & Budi Astuti. (2024). LITERATUR REVIEW: PENTINGNYA LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan, 2(2), 646–654. https://doi.org/10.70248/jakpt.v2i2.1059
Rinanda, N., Nurbaiti, A., & Si, M. (n.d.). THE EFFECT OF AUDIT TENURE, FEE AUDIT, AUDIT FIRM SIZE, AND AUDITOR SPECIALIZATION ON AUDIT QUALITY (Study On Manufacturing Company Various Industries Subsector On Indonesia Stock Exchange Year 2012-2016).
Sari, R., & Rahmi, M. (2021). Analisis Pengaruh Rotasi Auditor, Audit Tenure dan Reputasi KAP terhadap Kualitas Audit. EQUITY, 24(1), 123–140. https://doi.org/10.34209/equ.v24i1.2415
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355. https://doi.org/10.2307/1882010
Tamami, Z., Hisyam, M., & Nugrahanti, T. P. (2025). Peran Kualitas Bukti Audit dalam Meningkatkan Kredibilitas Laporan Keuangan: Literatur Review. Journal of Innovative and Creativity (Joecy), 5(2), 9174–9190. https://doi.org/10.31004/joecy.v5i2.1399
Tri Cahyani Efendi, I., Taufik, T., Mudrika Alamsyah Hasan, dan, & Studi Akuntansi, P. (n.d.). PENGARUH AUDIT TENURE, AUDITOR SWITCHING DAN UKURAN KAP TERHADAP KUALITAS AUDIT DENGAN FEE AUDIT SEBAGAI VARIABEL MODERASI. https://doi.org/10.46306/rev.v6i1
Watkins, A. L., Hillison, W., & Morecroft, S. E. (n.d.). Auditing Practices and Organizational Efficiency in Local Government Authorities: A Case Study of Tanzania. Journal of Accounting Literature, 2(4).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Yeciel Nadenia Natacris, Christina Dwi Astuti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
