Pengaruh Audit Tenure, Reputasi Auditor, dan Ukuran Perusahaan terhadap Kualitas Audit dengan Laporan Keberlanjutan sebagai Variabel Moderasi pada Perusahaan LQ45 di Bursa Efek Indonesia Periode 2020–2024
Downloads
Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure, reputasi auditor, dan ukuran perusahaan terhadap kualitas audit dengan laporan keberlanjutan sebagai variabel moderasi pada perusahaan LQ45 di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode purposive sampling. Data diperoleh melalui laporan keuangan auditan, laporan tahunan, serta laporan keberlanjutan perusahaan yang diakses melalui website resmi Bursa Efek Indonesia dan situs resmi masing-masing perusahaan. Analisis data dilakukan menggunakan metode Feasible Generalized Least Squares (FGLS) dengan pendekatan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa audit tenure tidak berpengaruh signifikan terhadap kualitas audit. Sebaliknya, reputasi auditor dan ukuran perusahaan berpengaruh signifikan terhadap kualitas audit. Selain itu, laporan keberlanjutan terbukti mampu memoderasi hubungan audit tenure, reputasi auditor, dan ukuran perusahaan terhadap kualitas audit. Hasil penelitian ini menunjukkan bahwa transparansi dan akuntabilitas perusahaan melalui sustainability reporting mampu memperkuat kualitas audit yang dihasilkan auditor eksternal. Penelitian ini menyimpulkan bahwa transparansi dan akuntabilitas perusahaan melalui laporan keberlanjutan dapat memperkuat kualitas audit yang dihasilkan auditor eksternal, sehingga perusahaan disarankan untuk secara konsisten menyusun laporan keberlanjutan dan memilih auditor bereputasi baik.
Aiken, L. S., West, S. G., & Reno, R. R. (1991). Multiple regression: Testing and interpreting interactions. sage.
Alsahali, K., Malagueño, R., & Marques, A. (2023). Board attributes and companies’ choice of sustainability assurance providers. Accounting and Business Research.
Baron, R. M., & Kenny, D. A. (1986). The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182.
CNBC Indonesia. (2024, Mei 25). Audit KAP laporan keuangan Indofarma temukan fraud, kerugian Rp 371 miliar. Diakses dari https://www.cnbcindonesia.com/market/20240525104850-17-541028/audit-kap-lapkeu-indofarma-temukan-fraud-kerugian-rp-371-m
De Villiers, C., Hsiao, P. C. K., & Maroun, W. (2022). Developing a conceptual model of influences around integrated reporting: New insights and directions for future research. Accounting, Auditing & Accountability Journal.
DetikFinance. (2023, Oktober 19). Hati-hati! Audit perusahaan tak maksimal bisa bikin fraud. Diakses dari https://finance.detik.com/berita-ekonomi-bisnis/d-6991930/hati-hati-audit-perusahaan-tak-maksimal-bisa-bikin-fraud
Driscoll, J. C., & Kraay, A. C. (1998). Consistent covariance matrix estimation with spatially dependent panel data. Review of Economics and Statistics, 80(4), 549–560.
Dzikri, M., Rusmita, S. A., & Helmi. (2024). Pengaruh audit tenure terhadap kualitas audit pada perusahaan sektor keuangan di Indonesia. Sebatik, 28(1), 112–120.
Effendi, B., & Ulhaq, Q. (2021). Pengaruh audit tenure, reputasi auditor, ukuran perusahaan dan komite audit terhadap kualitas audit. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 5(2), 1475–1504.
Garcia-Blandon, J., Argilés-Bosch, J. M., & Ravenda, D. (2020). Audit firm tenure and audit quality: A cross-European study. Journal of International Accounting, Auditing and Taxation, 39, 100318.
Ghozali, I. (2021). Aplikasi analisis multivariate dengan program IBM SPSS 26. Semarang: Badan Penerbit Universitas Diponegoro.
Gujarati, D. N., & Porter, D. C. (2020). Basic econometrics (6th ed.). New York: McGraw-Hill Education.
Hadji, M. (2024). The effect of audit tenure and audit rotation on audit quality in consumer goods companies listed on the Indonesia Stock Exchange. Asian Journal of Accounting Research, 9(1), 45–60.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). Thousand Oaks, CA: Sage Publications.
Hanika. (2022). Pengaruh audit tenure, reputasi auditor dan ukuran perusahaan terhadap kualitas audit pada perusahaan perbankan di Indonesia. Jurnal Sintamai, 1(1), 45–58.
Hoechle, D. (2007). Robust standard errors for panel regressions with cross-sectional dependence. The Stata Journal, 7(3), 281–312.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Kementerian Keuangan Republik Indonesia. (2019, Juni 28). Ditemukan pelanggaran pada audit laporan keuangan Garuda, izin AP Kasner Sirumapea dibekukan. Diakses dari https://pppk.kemenkeu.go.id/in/post/ditemukan-pelanggaran-pada-audit-laporan-keuangan-garuda%2C-izin-ap-kasner-sirumapea-dibekukan
Kissell, R., & Poserina, J. (2017). Optimal Sports Math, Statistics, and Fantasy. London: Academic Press.
KPMG. (2022). Big shifts, small steps: Survey of sustainability reporting 2022. KPMG International.
Li, W., Li, T., & Zhu, H. (2025). Annual report audit, ESG report assurance and audit quality: Evidence from the same accounting firm. China Journal of Accounting Research.
Liao, L., Chen, Y., & Lin, Y. (2019). Auditor tenure, audit quality, and earnings management: Evidence from emerging markets. Journal of Accounting in Emerging Economies, 9(2), 205–230.
Luo, Y., Zhang, T., & Xiang, Y. (2020). Corporate governance, audit quality, and financial reporting quality. International Journal of Accounting & Information Management, 28(4), 651–671.
Martani, D., Siregar, S. V., Wardhani, R., & Farahmita, A. (2021). Impact of audit tenure and audit rotation on audit quality: Big 4 vs non-Big 4. Journal of Asian Finance, Economics and Business, 8(7), 121–132.
Nurgina, R., & Nurmalina, R. (2024). Pengaruh ukuran perusahaan terhadap kualitas audit pada perusahaan publik di Indonesia. Indonesian Accounting Literacy Journal, 4(1), 88–97.
Payne, J. L., & Williamson, M. G. (2021). CFO–auditor social ties and audit quality. The Accounting Review, 96(5), 297–323.
Putri, A. R., & Pamungkas, I. D. (2022). Fraud detection and financial reporting quality: Evidence from Indonesia. Journal of Financial Crime, 29(3), 874–890.
Rahmawati, R., & Pamungkas, I. D. (2023). Corporate governance mechanisms and audit quality: Evidence from Indonesian listed firms. Journal of Asian Finance, Economics and Business, 10(2), 145–156.
Sugiyono. (2016). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Wang, Y., Li, H., & Sun, J. (2023). Audit committee effectiveness and audit quality: International evidence. International Journal of Auditing, 27(1), 88–104.
Copyright (c) 2026 Dennis Gunawan, Herman Ruslim
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International (CC-BY-SA). that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
