Faktor – Faktor Yang Memengaruhi Audit Quality Pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019 - 2023
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Abstract
Tujuan dari penelitian ini adalah untuk menyelidiki berbagai faktor yang memengaruhi audit quality perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2023. Data dianalisis menggunakan regresi logistik dan teknik pengambilan sampel menggunakan purposive sampling dengan sampel yang diperoleh 35 observasi dari 7 perusahaan farmasi. Variabel independen yang diteliti meliputi audit committee, audit tenure, reputasi Kantor Akuntan Publik (KAP) dan audit fee. Sementara itu, variabel dependen yang digunakan audit quality. Hasil penelitian menunjukkan bahwa audit committee dan audit fee meningkatkan audit quality secara signifikan, namun audit tenure dan reputasi Kantor Akuntan Publik (KAP) tidak berdampak signifikan. Secara bersamaan semua variabel independen memiliki dampak yang signifikan terhadap audit quality. Studi ini menunjukkan bahwa peningkatan audit quality pada perusahaan farmasi di Indonesia sangat dipengaruhi oleh kinerja audit committee dan audit fee yang memadai. Implikasi dari studi ini bagi manajemen bisnis, penelitian menekankan bahwa pembentukan audit committee yang efektif sangat penting untuk meningkatkan kualitas audit. Perusahaan harus mempertimbangkan pembayaran audit fee yang memadai agar auditor dapat bekerja secara profesional dan independen.
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References
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