PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK, AUDIT TENURE, DAN AUDIT COMPLEXITY TERHADAP KUALITAS AUDIT DENGAN AUDIT FEE SEBAGAI VARIABEL MODERASI

Muhammad Sajjad, . (2026) PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK, AUDIT TENURE, DAN AUDIT COMPLEXITY TERHADAP KUALITAS AUDIT DENGAN AUDIT FEE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to examine the effect of Public Accounting Firm Reputation, Audit Tenure, and Audit Complexity on Audit Quality, with Audit Fee serving as a moderating variable. Audit quality is proxied by auditor specialization, while audit fee is measured using the natural logarithm of the audit fee. This study employs a quantitative approach using secondary data obtained from the annual reports and audited financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2024 period. The research sample was selected using a purposive sampling method, resulting in 733 companies from all industry sectors. Data were analyzed using multiple linear regression with STATA 17. The findings indicate that Public Accounting Firm Reputation has a positive effect on audit quality. Meanwhile, Audit Tenure and Audit Complexity do not significantly affect audit quality. Furthermore, Audit Fee is not proven to moderate the relationship between Public Accounting Firm Reputation, Audit Tenure, and Audit Complexity and audit quality.

Item Type:	Thesis (Skripsi)
Additional Information:	[No. Panggil: 2210112133] [Pembimbing: Dewi Darmastuti] [Penguji 1: Nabillah Farras Luthfi] [Ketua Penguji: Eko Yulianto]
Uncontrolled Keywords:	Public Accounting Firm Reputation, Audit Tenure, Audit Complexity, Audit Fee, Audit Quality
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	MUHAMMAD SAJJAD
Date Deposited:	05 Sep 2026 02:00
Last Modified:	05 Sep 2026 02:00
URI:	http://repository.upnvj.ac.id/id/eprint/51692

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