PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN BIAYA AUDIT SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Perusahaan Industri Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023)

NURHALISA, KAYLA SITI and Saftiana, Yulia (2025) PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP KUALITAS AUDIT DENGAN BIAYA AUDIT SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Perusahaan Industri Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

Audit quality reflects the auditor's ability to detect and report material misstatements in financial statements. The effectiveness of the audit committee, as a governance mechanism, plays a crucial role in supporting the audit process, while audit fees represent the level of effort and resources used by the auditor. This study aims to analyze the effect of audit committee effectiveness on audit quality, with audit fees as an intervening variable, based on agency theory. The population of this study consists of financial industry companies listed on the Indonesia Stock Exchange for the period 2018–2023. The research method used is descriptive quantitative with path analysis using EViews 13 software, and the sampling technique is purposive sampling. The sample consists of 258 observations from 43 companies. The results of the study show that the effectiveness of the audit committee has a significant effect on both audit fees and audit quality. In addition, audit fees has a significant effect on audit quality. However, audit fees are not proven to act as an intervening variable in the relationship between audit committee effectiveness and audit quality.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Agency Theory, Audit Committee, Audit Fees, Audit Quality, Intervening Variable
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Kayla Siti Nurhalisa
Date Deposited:	24 Jul 2025 04:28
Last Modified:	24 Jul 2025 04:28
URI:	http://repository.unsri.ac.id/id/eprint/180303

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