PENGARUH AUDIT TENURE, AUDIT FEE, UKURAN PERUSAHAAN KLIEN, MANAGERIAL OWNERSHIP, DAN REPUTASI KAP TERHADAP KUALITAS AUDIT (STUDI PADA PERUSAHAAN SEKTOR CONSUMER CYCLICAL DAN CONSUMER NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021- 2022)

THE INFLUENCE OF AUDIT TENURE, AUDIT FEE, CLIENT COMPANY SIZE, MANAGERIAL OWNERSHIP, AND KAP REPUTATION ON AUDIT QUALITY (A STUDY OF CONSUMER CYCLICAL AND CONSUMER NON CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2021-2022)

Penelitian ini bertujuan untuk membuktikan pengaruh dari audit tenure, audit fee, ukuran perusahaan, managerial ownership, dan reputasi KAP terhadap kualitas audit. Penelitian ini menggunakan data sekunder berupa annual report. Pengambilan sampel menggunakan teknik purposive sampling yang menghasilkan total data 107 perusahaan Consumer Cyclical dan Consumer Non Cyclical dalam kurun waktu 2 tahun, dengan total pengamatan sebanyak 214 data. Analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Pengukuran kualitas audit menggunakan proksi Discretionary Accruals Modified Jones Model (1995). Hasil dari penelitian ini menunjukkan audit fee berpengaruh positif terhadap kualitas audit, sementara ukuran perusahaan berpengaruh secara negatif terhadap kualitas audit. Adapun audit tenure, managerial ownership, dan reputasi KAP tidak berpengaruh terhadap kualitas audit.

Kata kunci: Kualitas Audit, Audit Tenure, Audit Fee, Ukuran Perusahaan, Managerial Ownership, Reputasi KAP.

This study aims to prove the influence of audit tenure, audit fee, company size, managerial ownership, and KAP reputation on audit quality. This study uses secondary data in the form of annual reports. Sampling using a purposive sampling technique which produces a total of 107 data from Consumer Cyclical and Consumer Non-Cyclical companies over a period of 2 years, with a total of 214 observations. The data analysis used in the study is multiple linear regression analysis. Audit quality measurement uses the Discretionary Accruals Modified Jones Model (1995). The results of this study indicate that audit fees have a positive effect on audit quality, while firm size has a negative effect on audit quality. Meanwhile, audit tenure, managerial ownership, and KAP reputation do not affect audit quality.

Keywords: Audit Quality, Audit Tenure, Audit Fee, Firm Size, Managerial Ownership, KAP Reputation.