Pengaruh Fee Audit Dan Ukuran Perusahaan Terhadap Kualitas Audit

Abstrak / Ringkasan

Accounting information is very much needed by shareholders for the decision-making process. Meanwhile, accounting information prepared by management has the potential to be influenced by various interests, thus requiring an independent auditor to provide an assessment of the quality of information on the audit results. This study aims to determine the Effect of Audit Fees and Company Size on Audit Quality in the Infrastructure sector listed on the Indonesia Stock Exchange (IDX). The sample to be used in this study was selected using the purposive sampling method. This study was conducted using Logistic Regression Analysis. Based on this selection, 147 samples were obtained from 49 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The data analysis technique used is logistic data regression analysis. Data processing uses the SPSS 25 program. The results of the analysis test state that the variables Audit Fee and Company Size have an influence on Audit Quality. Partial testing states that the variables of Audit Fee and Company Size have a positive effect on Audit Quality. Therefore, both auditors and Public Accounting Firms (KAP) are expected to improve their audit quality. In addition, auditors are expected to be able to complete their work according to the specified time because to avoid time pressure that can affect the quality of the audit and the size of the Audit Fee received is expected not to affect the auditor in carrying out his duties which will later affect the quality of the audit produced.

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