PERAN FEE AUDIT DALAM PENGARUH KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN

Authors

  • Tiara Rani Santoso Department of Accounting, Tidar University, Jalan Kapten Suparman No. 39, Potrobangsan, Magelang Utara, Jawa Tengah, 56116 Indonesia
  • Hesiya May Ghaisani Department of Accounting, Tidar University, Jalan Kapten Suparman No. 39, Potrobangsan, Magelang Utara, Jawa Tengah, 56116 Indonesia
  • Fabio Bolanda Sandy Department of Accounting, Tidar University, Jalan Kapten Suparman No. 39, Potrobangsan, Magelang Utara, Jawa Tengah, 56116 Indonesia
  • Yuliantari Astasuci Nalurita Department of Accounting, Tidar University, Jalan Kapten Suparman No. 39, Potrobangsan, Magelang Utara, Jawa Tengah, 56116 Indonesia
  • Ahmad Bebin Najmuddin Fakultas Ekonomi dan Bisnis, Universitas Nasional Karangturi, Jalan Raden Patah No.182-192 Rejomulyo, Semarang Timur, 50127, Indonesia.

DOI:

https://doi.org/10.21927/ijma.2025.6(2).204-216

Keywords:

fee audit, kualitas audit, kualitas laporan keuangan

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit terhadap kualitas laporan keuangan dengan fee audit sebagai variabel moderasi pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Kualitas audit dipandang sebagai mekanisme pengendalian eksternal yang mampu mengurangi asimetri informasi serta menekan perilaku oportunistik manajemen, sehingga menghasilkan laporan keuangan yang lebih andal. Namun demikian, efektivitas kualitas audit sering kali bergantung pada besaran fee audit yang diterima auditor, karena fee audit dapat memengaruhi tingkat upaya, alokasi sumber daya, dan independensi auditor. Penelitian ini menggunakan pendekatan kuantitatif dengan metode PLS-SEM melalui aplikasi WarpPLS, yang melibatkan 120 observasi perusahaan. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh positif dan signifikan terhadap kualitas laporan keuangan dengan nilai koefisien β = 0,324 dan p < 0,001. Selain itu, fee audit terbukti memoderasi hubungan tersebut secara positif dan signifikan (β = 0,219; p = 0,007), yang mengindikasikan bahwa semakin tinggi fee audit, semakin kuat peran kualitas audit dalam meningkatkan kualitas laporan keuangan. Temuan ini sejalan dengan teori keagenan yang menyatakan bahwa insentif ekonomi dapat memperkuat efektivitas pengawasan auditor. Implikasi penelitian ini menekankan pentingnya perusahaan dalam menetapkan fee audit yang proporsional serta memilih auditor yang berkualitas guna menjamin transparansi dan kredibilitas pelaporan keuangan.

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Published

2025-12-26

Issue

Vol. 6 No. 2 (2025)

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Articles

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