Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit

The Effect Of Fee Audit, Audit Committees, Audit Rotation On Audit Quality

Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik. Hasil riset membuktikan fee audit dan komite audit berpengaruh positif pada kualitas audit. Sementara, rotasi audit tidak berpengaruh terhadap kualitas audit. Riset membuktikan bahwa kualitas audit dipengaruhi oleh pembayaran fee audit kepada auditor spesialis untuk memberikan assesment sesuai kode etik, sehingga tidak melanggar peraturan dan komite audit melaksanakan tugas, tanggung jawabnya sesuai POJK Nomor 55/POJK.04/2015.

Kata Kunci: Kualitas Audit; Fee Audit; Komite Audit; Rotasi Audit.

The aim of this research to find effect offees audit, audit committees, and audit rotation on audit quality. The samples are 255 companies in utility, transportation, and infrastructure sectors which listed in BEI period of 2014-2018. Data analyze method using logistic regression. This research results that fees audit and audit committee have positive affect on audit quality. Additonally audit rotation hasn’t effect on audit quality. This research show that audit quality is influenced by the payment of audit fees to specialist auditors to provide an assessment according to the code ethics, so it doesn’t break the rules and the audit committee carry out its duty, responsibilities according to POJK Number 55 / POJK.04 / 2015.

Keywords: Audit Quality; Fees Audit; Audit Comittees; Audit Rotation