Pengaruh Audit Delay, Fee Audit dan Komite Audit terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Indeks Saham Syariah Indonesia Tahun 2020–2024

Abstract

This study aims to examine the effect of audit delay, audit fee, and audit committee on audit quality in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This research employed a quantitative approach with a causal associative research design. The study used secondary data obtained from the companies' annual reports and audited financial statements. The sample was selected using a purposive sampling technique, resulting in 11 manufacturing companies with a total of 55 observations. Data were analyzed using panel data regression with EViews 12 through descriptive statistical analysis, panel data model selection, and hypothesis testing using t-tests and F-tests. The findings indicate that audit delay has no significant effect on audit quality. In contrast, audit fee and audit committee have a positive and significant effect on audit quality. Simultaneously, audit delay, audit fee, and audit committee significantly influence audit quality. These findings suggest that audit quality is determined not only by the timeliness of audit completion but also by the adequacy of audit resources and the effectiveness of corporate governance mechanisms, particularly the audit committee. The study implies that companies should strengthen the implementation of good corporate governance by optimizing the role of the audit committee and determining appropriate audit fees in accordance with the complexity of audit engagements to enhance audit quality and the credibility of financial reporting.