Pengaruh Good Corporate Governance, Komite Audit, Audit Fee Terhadap Kualitas Audit Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia

Abstract

ABSTRACT   Audit quality is a key indicator of the reliability of a company's financial reports, which is increasingly critical amidst the complexity of energy sector business transactions. This study aims to examine the influence of good corporate governance (GCG), audit committees, and audit fees on audit quality in energy sector companies listed on the Indonesia Stock Exchange. The research method used was quantitative with a purposive sampling technique, resulting in a sample of 15 companies for the 2022-2024 period, with a total of 45 observations. Secondary data was obtained through documentation of annual reports and financial statements published on the IDX. Data analysis used logistic regression with SPSS. The research results indicate that, individually, good corporate governance and the audit committee have a significant negative effect on audit quality, whereas audit fees have a significant positive effect. Collectively, good corporate governance, the audit committee, and audit fees have a significant impact on audit quality. The coefficient of determination shows that the variables of good corporate governance, the audit committee, and audit fees explain 72.1% of the variation in audit quality, while the remainder is influenced by factors outside the scope of this study.   Keywords: Good Corporate Governance, Audit Committee, Audit Fee.     ABSTRAK   Kualitas audit merupakan indikator utama keandalan laporan keuangan perusahaan yang semakin kritis di tengah kompleksitas transaksi bisnis sektor energi. Penelitian ini bertujuan menguji pengaruh good corporate governance (GCG), komite audit, dan audit fee terhadap kualitas audit pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah kuantitatif dengan Teknik purposive sampling, menghasilkan 15 perusahaan sebagai sampel selama periode 2022-2024 dengan total 45 observasi. Data sekunder diperoleh melalui dokumentasi laporan tahunan dan laporan keuangan yang dipublikasikan di BEI. Analisis data menggunkan regresi logistik melalui SPSS. Hasil penelitian menunjukan bahwa secara persial good corporate governance dan komite audit berpengaruh signifikan terhadap kualitas audit dengan arah pengaruh negatif, sedangkan audit fee berpengaruh signifikan dengan arah pengaruh positif. Secara simultan, good corporate governance, komite audit, dan audit fee berpengaruh signifikan terhadap kualitas audit. Nilai koefisien determanasi menunjukan bahwa variabel good corporate governance, komite audit, audit fee mampu menjelaskan variasi perubahan kualitas audit sebesar 72,1%, sedangkan sisanya dipengaruhi oleh faktor lain diluar penelitian.   Kata kunci: : Good Corporate Governance, Komite Audit, Audit Fee