Abstract :
This research aims to find empirical evidence about the impact of audit
committee, company size and leverage on audit quality both simultaneously and
partially.
This research uses a sample of property and real estate companies listed
on the Indonesia Stock Exchange during the 2012-2016 period. The number of
companies that became the study sample was 36 companies with observations for
5 years. This research uses purposive sampling method. The total sample of this
research were 180 financial statements. Hypothesis testing uses the method of
multiple regression analysis and MRA (Moderated Regression Analysis).
The results of this research indicate that company size has a significant
effect on audit quality, the audit committee and leverage have no effect on audit
quality. These results indicate that the larger the size of the company will tend to
choose to use KAP Big4 to improve the quality of its audit.
Keywords: Audit Quality, Workload, Auditor Industry Specialization, Audit
Committee.
Penelitian ini bertujuan untuk menemukan bukti empiris mengenai
pengaruh komite audit, ukuran perusahaan dan leverage terhadap kualitas audit
baik secara simultan maupun secara parsial.
Penelitian ini menggunakan sampel perusahaan property dan real estate
yang terdaftar di Bursa Efek Indonesia selama periode 2012 – 2016. Jumlah
perusahaan yang menjadi sampel penelitian adalah 36 perusahaan dengan
pengamatan selama 5 tahun. Penelitian ini menggunakan metode purposive
sampling. Total sampel penelitian ini sebanyak 180 laporan keuangan. Pengujian
hipotesis menggunakan metode analisis regresi logistik.
Hasil penelitian ini menunjukkan bahwa ukuran perusahaan (size)
berpengaruh signifikan terhadap kualitas audit, sedangkan komite audit dan
leverage tidak berpengaruh terhadap kualitas audit. Hasil ini menunjukkan bahwa
semakin besar ukuran perusahaan akan cenderung memilih menggunakan KAP
Big4 untuk meningkatkan kualitas auditnya.
Kata kunci : Kualitas Audit, Size, Leverage, Ukuran KAP, Big4 Non Big4.