Determinants of Audit Quality in Energy Sector Firms: The Moderating Role of Audit Committee use in Indonesia
Abstract
Penelitian ini bertujuan untuk menguji pengaruh audit tenure, audit fee, audit delay, ukuran perusahaan, dan leverage terhadap kualitas audit dengan komite audit sebagai variabel moderasi. Objek penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Sampel penelitian terdiri dari 48 perusahaan yang diperoleh melalui metode purposive sampling, sehingga total observasi sebanyak 144 data. Data yang digunakan merupakan data sekunder yang berasal dari laporan tahunan yang telah diaudit, kemudian dianalisis menggunakan Moderated Regression Analysis (MRA) dengan bantuan IBM SPSS Statistics. Hasil penelitian menunjukkan bahwa audit fee berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan audit delay berpengaruh negatif dan signifikan terhadap kualitas audit. Sementara itu, audit tenure, ukuran perusahaan, dan leverage tidak berpengaruh signifikan terhadap kualitas audit. Selain itu, komite audit tidak mampu memoderasi hubungan antara audit tenure, audit fee, dan audit delay terhadap kualitas audit. Temuan ini mengindikasikan bahwa kualitas audit lebih dipengaruhi oleh faktor yang berkaitan dengan proses audit dibandingkan karakteristik perusahaan maupun mekanisme tata kelola perusahaan pada sektor energi. Penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dalam meningkatkan ketepatan waktu audit serta optimalisasi biaya audit guna meningkatkan kualitas audit.
Keywords:
Kualitas Audit, Audit Fee, Audit Delay, Audit Tenure, Komite Audit, Sektor Energi
References
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Mercyana Amelia Putri, & Novita Weningtyas Respati. (2025). Analysis of Audit Quality Factors: The Effect of Audit Fees, Audit Tenure, Public Accounting Firm Size, and Audit Committees in Manufacturing Sector of the Indonesia Stock Exchange (2018–2022). Jurnal Ilmiah Akuntansi, Manajemen Dan Ekonomi Islam (Jam-Ekis), 8(2), 1096–1110. https://doi.org/10.36085/jamekis.v8i2.8122
Ngawing, S. K., Setiawan, T., & Bwarleling, T. H. (2025). The Role of the Audit Committee as a Moderating Determinant of Audit Quality. Golden Sun-Rise International Journal of Multidisciplinary on Science and Management, 2, 73–82. https://doi.org/10.71141/30485037/V2I2P107
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Published
2026-05-23
How to Cite
Florencia, E., Setiawan, T., Bwarleling, T., & Harianto, D. (2026). Determinants of Audit Quality in Energy Sector Firms: The Moderating Role of Audit Committee use in Indonesia. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 9(2). https://doi.org/https://doi.org/10.36778/jesya.v9i2.2677
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Articles
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