Husodo, Dea Larasati (2025) Pengaruh Fee Audit, Audit Tenure dan Time Budget Pressure Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to examine the effect of audit fees, audit tenure, time budget pressure on audit quality and the influence of the audit committee in moderating the influence of audit fees, audit tenure, time budget pressure on audit quality. This research is a type of quantitative research using secondary data on the annual reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample selection was carried out by purposive sampling method and obtained a sample of 40 companies that met the criteria. The analysis technique used is panel data regression analysis using Eviews 12 application. Based on the results of the analysis that has been done, it can be concluded that audit fees have a positive effect on audit quality, audit tenure does not have an effect on audit quality, time budget pressure has a negative effect on audit quality, the audit committee does not moderate the effect of audit fees and time budget pressure on audit quality, the audit committee moderates the effect of audit tenure on audit quality. These results emphasize the factors that can influence the quality of the resulting audit.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh fee audit, audit tenure, time budget pressure terhadap kualitas audit dan pengaruh komite audit dalam memoderasi pengaruh fee audit, audit tenure, time budget pressure terhadap kualitas audit. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data sekunder pada laporan tahunan perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Pengambilan sampel dilakukan dengan metode purposive sampling dan di peroleh data sebanyak 40 perusahaan yang memenuhi kriteria. Teknik analisis yang dilakukan adalah analisis regresi data panel dengan menggunakan aplikasi Eviews 12. Berdasarkan hasil analisis yang telah dilakukan dapat disimpulkan bahwa fee audit berpengaruh positif terhadap kualitas audit, audit tenure tidak berpengruh terhadap kualitas audit, time budget pressure berpengaruh negatif terhadap kualitas audit, komite audit tidak memoderasi pengaruh fee audit dan time budget pressure terhadap kualitas audit, komite audit memoderasi pengaruh audit tenure terhadap kualitas audit. Hasil ini menegaskan faktor faktor yang dapat mempengaruhi kualitas audit yang dihasilkan. | |||||||||
| Uncontrolled Keywords: | Audit Fee, Audit Tenure, Time Budget Pressure, Audit Quality, Audit Committee Fee Audit, Audit Tenure, Time Budget Pressure, Kualitas Audit, Komite Audit | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Dea Larasati Husodo | |||||||||
| Date Deposited: | 06 Jan 2026 03:33 | |||||||||
| Last Modified: | 06 Jan 2026 03:33 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/56751 |
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