Pengaruh Komite Audit, Audit Tenure, dan Reputasi Kantor Akuntan Publik terhadap Kualitas Audit (Studi Empiris pada Perusahaan Sektor Infrastructures yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024)

Suci Azhari; Riska  Natariasari; Yuneita  Anisma

doi:10.33395/owner.v10i4.3567

Authors

Suci Azhari Universitas Riau
Riska Natariasari
✉ Corresponding author: riskanatariasari@lecturer.unri.ac.id Universitas Riau
Yuneita Anisma Universitas Riau

DOI:

https://doi.org/10.33395/owner.v10i4.3567

Keywords:

Audit Committee, Audit Tenure, Public Accounting Firm Reputation, Audit Quality.

Abstract

This study aims to analyze the effect of the audit committee, audit tenure, and the reputation of Public Accounting Firms (PAF) on audit quality in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach using panel data regression analysis. The study uses secondary data obtained from companies’ annual reports, with the sample selected through purposive sampling. The results indicate that the audit committee has a significant effect on audit quality, suggesting that the effectiveness of the audit committee as a monitoring mechanism can enhance audit quality. Audit tenure also has an effect on audit quality, indicating that the length of the audit engagement between the auditor and the client within the same Public Accounting Firm can influence the auditor’s understanding of the company’s condition as well as independence in conducting the audit. Furthermore, the reputation of the Public Accounting Firm affects audit quality, as firms with strong reputations tend to deliver higher-quality audits. This study provides implications for companies and auditors in improving audit quality through strengthening the role of the audit committee, managing audit tenure optimally, and selecting reputable Public Accounting Firms.

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