Pengaruh Karakteristik Komite Audit dan Aktivitas Komite Audit terhadap Kualitas Audit Laporan Keuangan dengan Biaya Audit sebagai Variabel Intervening

Kurnia Dwi Muliawati; Youdhi Prayogo; Jevi Saputra

doi:10.35896/jse.v7i1.1503

Kurnia Dwi Muliawati UIN Sulthan Thaha Saifuddin Jambi
Youdhi Prayogo UIN Sulthan Thaha Saifuddin Jambi
Jevi Saputra UIN Sulthan Thaha Saifuddin Jambi

DOI: https://doi.org/10.35896/jse.v7i1.1503

Keywords: audit committee activities; audit fees; audit committee characteristics; audit quality; agency theory.

Abstract

This study aims to analyze the influence of audit committee characteristics and audit committee activities on the audit quality of financial statements, with audit fees serving as an intervening variable. The research employs a quantitative approach with a causal-associative design. Secondary data—specifically annual reports and financial statements—were collected from banking sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using a purposive sampling technique, 25 companies were selected, resulting in a total of 100 firm-year observations. Data analysis was conducted using panel data regression, and the Sobel test was applied to examine the mediation effect. The results indicate that audit committee characteristics have a positive and significant impact on both audit fees and audit quality. Conversely, audit committee activities—measured by the frequency of meetings—do not have a significant effect on either audit fees or audit quality. Audit fees do not show a significant influence on audit quality at the 5% significance level, although the result is significant at the 10% level. The Sobel test results indicate that audit fees do not significantly mediate the influence of audit committee characteristics or activities on audit quality. These findings suggest that audit committee characteristics play a more consistent role in explaining audit quality compared to the frequency of audit committee meetings. This study underscores the importance of the competence and characteristics of audit committee members in supporting the oversight of financial reporting, while also demonstrating that audit fees have not been proven to serve as a mediating mechanism in this relationship.

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