Pengaruh Independensi Auditor, Audit Report Lag, Fee Audit, Rotasi Auditor dan Ukuran Kantor Akuntan Publik Terhadap Kualitas Audit pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025
DOI:
https://doi.org/10.69714/sb8qg652Keywords:
Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, Public Accounting Firm Size, Audit QualityAbstract
This study aims to examine the effect of Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size on Audit Quality. Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size are the independent variables, while Audit Quality is the dependent variable. This study uses secondary data obtained from the annual reports and audited financial statements of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The research sample was selected using the purposive sampling technique, and the data were analyzed using Binary Logistic Regression with IBM SPSS Statistics. The results indicate that Auditor Independence, Audit Report Lag, Audit Fee, Auditor Rotation, and Public Accounting Firm Size simultaneously affect Audit Quality. Partially, Auditor Independence, Auditor Rotation, and Public Accounting Firm Size have a significant effect on Audit Quality, whereas Audit Report Lag and Audit Fee do not have a significant effect on Audit Quality.
References
[1] D. A. Wulandari and Y. A. Nurcahya, “Analisis kualitas audit ditinjau dari aspek independensi, profesionalisme, dan etika auditor,” SENTRI J. Ris. Ilm., vol. 2, no. 3, pp. 637–648, 2023.
[2] M. C. Jensen and W. H. Meckling, “Theory of the firm: Managerial behavior, agency costs and ownership structure,” J. financ. econ., vol. 3, no. 4, pp. 305–360, 1976, doi: https://doi.org/10.1016/0304-405X(76)90026-X.
[3] W. Permatasari and A. D. Cahyati, “The Influence of Financial Distress, Auditor Switching, Profitability, Audit Quality on Audit Delay,” Basic Appl. Account. Res. J., vol. 4, no. 1, pp. 7–14, 2024, doi: 10.11594/baarj.04.01.02.
[4] M. A. Irana, Yudi, and E. Prasetyo, “Pengaruh Audit Tenure, Audit Fee, Rotasi KAP dan Ukuran KAP Terhadap Kualitas Audit: Pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023,” J. Ris. Manaj. dan Akunt., vol. 5, no. 2, pp. 384–396, 2025, doi: 10.55606/jurima.v5i2.5273.
[5] Jamaluddin and A. Enre, “Konstruksi agency theory untuk meminimalisir asymmetry information dalam teori keuangan syariah perspektif tabligh,” POINT J. Ekon. & Manaj., vol. 5, no. 2, pp. 163–175, 2023, doi: 10.46918/point.v5i2.2092.
[6] A. A. Arens, R. J. Elder, M. S. Beasley, and C. E. Hogan, Auditing and Assurance Services: An Integrated Approach, 17th ed. Harlow, England: Pearson, 2020.
[7] A. N. Putri and H. T. Pohan, “Pengaruh Audit Tenure, Rotasi Audit, dan Ukuran Perusahaan terhadap Kualitas Audit,” J. Ekon. Trisakti, vol. 2, no. 2, pp. 919–928, 2022, doi: 10.25105/jet.v2i2.14728.
[8] R. V. A. Putri and B. Witono, “Pengaruh Independensi Auditor, Audit Tenure, Fee Audit, Rotasi KAP, dan Ukuran KAP terhadap Kualitas Audit,” JESYA J. Ekon. & Ekon. Syariah, vol. 8, no. 1, pp. 486–497, 2025, doi: 10.36778/jesya.v8i1.1961.
[9] B. Effendi and U. F. Lestariana, “Audit report lag: Ukuran perusahaan, kompleksitas operasi dan komite audit perusahaan sektor consumer goods,” J. Ekon. Bisnis Digit., vol. 3, no. 3, pp. 127–135, 2024, doi: 10.47709/jebidi.v3i3.361.
[10] E. P. Resza, P. S. Koeswayo, and S. Devano, “Pengaruh fee audit dan masa perikatan audit terhadap kualitas audit,” Own. Ris. & J. Akunt., vol. 7, no. 4, pp. 3186–3195, 2023, doi: 10.33395/owner.v7i4.1631.
[11] D. J. C. Cabelen and J. B. Amiranto, “Pengaruh rotasi auditor, fee audit, independensi dan kompetensi auditor terhadap kualitas audit: Studi kasus pada Kantor Akuntan Publik di Surabaya,” GEMAH RIPAH J. Bisnis, vol. 5, no. 1, pp. 40–52, 2025.
[12] M. V Sihite and E. Ramdani, “Pengaruh ukuran perusahaan, ukuran Kantor Akuntan Publik (KAP) dan opini auditor terhadap audit delay,” J. Akunt. Barelang, vol. 9, no. 1, pp. 79–94, 2024, doi: 10.33884/jab.v9i1.8858.
[13] Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D, 5th ed. Bandung: Alfabeta, 2023.
[14] T. R. Adhitya, H. Siregar, A. Astuti, and U. L. Qadri, “Pengaruh independensi dan kompetensi auditor terhadap kualitas audit,” J. Bina Bangsa Ekon., vol. 19, no. 1, pp. 10–15, 2026.
[15] M. Andini, D. I. Satria, M. Yusra, and R. G. P. Rais, “Pengaruh Rotasi Audit, Audit Fee, Spesialisasi dan Audit Risk terhadap Kualitas Audit (Studi Kasus Pada Perusahaan Real Estate Dan Property 2019 – 2021 Di Bursa Efek Indonesia),” J. Akunt. Malikussaleh, vol. 2, no. 2, pp. 288–303, 2023.
[16] S. A. Nasution and R. Trisnawati, “Pengaruh firm size, ukuran Kantor Akuntan Publik (KAP), profitabilitas, dan opini audit terhadap audit report lag yang dimoderasi dengan spesialisasi auditor,” J. Ilm. Edunomika, vol. 8, no. 3, 2024, doi: 10.29040/jie.v8i3.14314.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Jurnal Ilmiah Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
