PENGARUH KEY AUDIT MATTERS, AUDIT FEE, AUDITOR INDUSTRY SPECIALIZATION TERHADAP KUALITAS AUDIT DENGAN INTERNAL AUDIT EFFECTIVENESS SEBAGAI PEMODERASI

Alpin Stephanus Hasiholan Sirait, . (2026) PENGARUH KEY AUDIT MATTERS, AUDIT FEE, AUDITOR INDUSTRY SPECIALIZATION TERHADAP KUALITAS AUDIT DENGAN INTERNAL AUDIT EFFECTIVENESS SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study examines the effects of Key Audit Matters (KAM), Audit Fees, and Auditor Industry Specialization on audit quality, with Internal Audit Effectiveness as a moderator. Using a quantitative approach, the sample comprises 59 Consumer Cyclicals firms listed on the IDX (2022–2024), resulting in 177 firm-year observations, which were analyzed using panel data regression in STATA 12. The study reveal that Audit Fees have a significant positive effect on audit quality, whereas KAM and auditor industry specialization do not have a significant effect. Internal Audit Effectiveness does not moderate these relationships. Among the controls variables, ROA shows a significant effect, whereas firm size does not. Collectively, all variables significantly explain audit quality, with an overall R-squared of 29.25%. This suggests that audit quality in Indonesia is still driven by other unexplored factors.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112106] [Pembimbing: Anda Dwiharyadi] [Penguji 1: Nabillah Farras Luthfi] [Ketua Penguji: Ferry Irawan]
Uncontrolled Keywords: Audit Matters, Audit Fee, Auditor Industry Specialization, Internal Audit Effectiveness, Audit Quality
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ALPIN STEPHANUS HASIHOLAN SIRAIT
Date Deposited: 03 Sep 2026 08:27
Last Modified: 03 Sep 2026 08:27
URI: http://repository.upnvj.ac.id/id/eprint/51705

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