Analisis Pengaruh Ukuran Kantor Akuntan Publik, Audit Fee, Audittenure, Dan Karakteristik Komite Audit Terhadap Audit Quality Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

ABSTRAK

ANALISIS PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, AUDIT
FEE, AUDITTENURE, DAN KARAKTERISTIK KOMITE AUDIT TERHADAP
AUDIT QUALITY PADA PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR
DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh
ukuran kantor akuntan publik, audit fee, audit tenure, dan karakteristik komite
audit terhadap kualitas audit pada perusahaan manufaktur yang terdaftar di Bursa
Efek Indonesia. Indikator karakteristik komite audit yaitu gender dan usia komite
audit.
Populasi penelitian ini sebanyak 151 perusahaan manufaktur. Metode
pengambilan sampel yang digunakan adalah purposive sampling, sehingga
diperoleh 27 perusahaan sampel untuk 3 tahun pengamatan (2013 - 2015) dengan
81 unit analisis. Data penelitian diperoleh dari laporan keuangan yang telah
diaudit, laporan auditor independen serta laporan tahunan dari perusahaan sampel
yang diunduh dari wesite BEI yaitu www.idx.co.id. Teknik analisis data yang
digunakan adalah analisis statistik deskriptif,analisis statistik regresi linear
berganda, dan uji t.
Hasil dari penelitian ini menunjukkan bahwa (1) ukuran kantor akuntan

publik berpengaruh positif dan signifikan terhadap kualitas audit, (2) audit fee
berpengaruh positif dan signifikan terhadap kualitas audit, (3) audit tenure
berpengaruh negatif tetapi tidak signifikan terhadap kualitas audit, (4) gender
komite audit berpengaruh negatif dan signifikan terhadap kualitas audit, (5) usia
komite audit berpengaruh negatif tetapi tidak signifikan terhadap kualitas audit.
Kata Kunci : Ukuran KAP, Audit Fee, Audit Tenure, Gender Komite Audit, Usia
Komite Audit, dan Kualitas Audit.

Universitas Sumatra Utara

ABSTRACT

THE ANALYSIS EFFECT OF AUDIT FIRM SIZE, AUDIT FEE, AUDIT
TENURE, AND CHARACTERISTICS OF COMMITTEE ON AUDIT
QUALITY OF MANUFACTURING COMPANY THAT
LISTED IN INDONESIAN STOCK EXCHANGE

This study aimed to determine and analyze the effect of audit firm size,
audit fee, audit tenure, and characteristics of committee audit on audit quality of
manufacturing company that listed in Indonesian Stock Exchange. Indicators of

the audit committee characteristics, namely gender and age of the audit
committee.
The study population by 151 manufacturing companies. The sampling
method used is purposive sampling, in order to obtain a sample of 27 companies
for 3 years of observation (2013-2015) with 81 units of analysis. Data were
obtained from audited financial statements, the independent auditor's report and
the annual report of the company samples downloaded from the website of the
Stock Exchange that www.idx.co.id. Data analysis technique used is descriptive
statistical analysis, linear regression statistical analysis, and t test.
The results of this study indicate that (1) audit firm size have a positive
effect and a significant influence on audit quality (2) audit fee have a positive
effect and a significant influence on audit quality (3) audit tenure have a negative
effect but did not have a significant influence on audit quality (4) gender audit
committee have a negative effect and a significant influence on audit quality (5)
age audit committee have a negatif effect but did not have a significant influence
on audit quality
Keywords :

Audit Firm Size, Audit Fee, Audit Tenure, Gender of Audit
Committee, Age of Audit Committee, and Audit Quality.

Universitas Sumatra Utara