Peran Komite Audit Memoderasi Tenure, Fee, dan Reputasi KAP terhadap Kualitas Audit

Abstract

Audit quality is essential for maintaining the reliability of financial reporting, particularly in Indonesia's infrastructure sector, where earnings-management cases have increased concerns regarding auditor independence and corporate governance. This study examines the effects of audit tenure, audit fee, and public accounting firm (KAP) reputation on audit quality and investigates the moderating role of the audit committee in these relationships. A quantitative causal-comparative design was employed using secondary data from annual reports of construction and building sub-sector companies listed on the Indonesia Stock Exchange during 2022-2024. From a population of 29 companies, 15 were selected through purposive sampling based on reporting currency, annual-report completeness, and audit-fee disclosure criteria, producing 45 firm-year observations. Audit quality was proxied by discretionary accruals (DACC) estimated using the Modified Jones model. Data were collected through documentation and literature study and analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) with SPSS 27. The results indicate that audit tenure and KAP reputation do not significantly affect audit quality, whereas audit fee has a significant negative effect on DACC. The audit committee significantly moderates the relationship between audit fee and audit quality but does not moderate the effect of KAP reputation. The moderating effect on audit tenure could not be tested because the interaction term was excluded due to severe multicollinearity. These findings imply that adequate audit fees and effective audit-committee oversight are important mechanisms for supporting audit quality, while tenure length and KAP affiliation alone are insufficient to explain audit-quality differences in the observed sample.