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All Journal Paradigma : Journal of Science, Religion and Culture Studies Assets : Jurnal Ekonomi, Manajemen dan Akuntansi I-ECONOMICS: A Research Journal on Islamic Economics JPM (Jurnal Pemberdayaan Masyarakat) Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL EDUCATION AND DEVELOPMENT Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Minda Baharu JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma AKURASI: Jurnal Riset Akuntansi dan Keuangan Majalah Sainstekes JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akurasi : Jurnal Studi Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Journal of Economics and Business Aseanomics Journal of Research in Business, Economics, and Education Jurnal Akuntansi dan Manajemen Jurnal Manajemen Jurnal Abdi Insani BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Kewarganegaraan Majalah Ilmiah UPI YPTK Jurnal Ekonomi Jurnal Inovasi Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi dan Manajemen Indonesia AKM: Aksi Kepada Masyarakat Jurnal ABDIMAS Budi Darma PROGRESIF Jurnal Bakti Bagi Bangsa Journal of Entrepreneurship and Community Innovations Akurasi
Budiantoro, Harry
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
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Pengaruh Good Corporate Governance , Fee Audit Dan Spesialisasi Audit Terhadap Kualitas Audit Dengan Strategi Bisnis Klien Sebagai Variabel Moderasi Nurhasanah Nurhasanah; Harry Budiantoro; Kanaya Lapae; Hestin Agus Tantri Ningsih; Faris Faruqi
MBIA Vol 22 No 2 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i2.2290

Abstract

This study aims to examine the effect of Good Corporate Governance audit committee proxies, audit Fees and audit specialization on audit quality, as well as examine whether the client's business strategy can weaken the influence of audit committees, audit Fees and audit specialization on audit quality. This study used a sample of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period as many as 12 companies with a total sample of 60 financial reports based on a purposive sampling method with certain criteria. The analytical method used is multiple linear regression and Moderated Regression Analysis (MRA) with the SPSS Ver.26.0 application. The results showed that Good Corporate Governance , audit committee proxies and audit Fees had no effect on audit quality and audit specialization had a positive effect on audit quality. As well as business strategy is not able to weaken the influence of audit committees, audit Fees and audit specialization on audit quality. Keywords: Good Corporate Governance (GCG), Audit Fee, Audit Specialization, Client Business Strategy and Audit Quality Abstrak Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance proksi komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit, serta menguji apakah strategi bisnis klien dapat memperlemah pengaruh komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit. Penelitian ini menggunakan sampel perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021 sebanyak 12 perusahaan dengan total sampel 60 laporanʿkeuangan berdasarkan metode purposive sampling dengan kriteria tertentu. Metode analisis yang digunakan adalah regresi linier berganda dan Moderated Regression Analysis (MRA) dengan aplikasi SPSS Ver.26.0. Hasil penelitian menunjukan bahwa Good Corporate Governance proksi komite audit dan Fee audit tidak berpengaruh terhadap kualitas audit dan spesialisasi audit berpengaruh positif terhadap kualitas audit. Serta strategi bisnis tidak mampu memperlemah pengaruh komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit. Kata kunci: Good Corporate Governance (GCG), Fee Audit, Spesialisasi Audit, Strategi Bisnis Klien dan Kualitas Audit
Co-Authors Abshar, Muhammad Adinda Primadini Agus Tantri Ningsih, Hestin Alfadia, Osa Alyta Shabrina Zhusrin Alyta Shabrina Zhusryn Alyta Shabrina Zuzryn Amanda Serena Any Setianingrum Any Setianingrum, Any Aprillivia, Nanda Dwi Arni Karina Asaari, Masagus Auliffi Ermian Challen Bagas Andrean Agasva Bayu Bayu Cahyo Adi Nugroho Corry Muslimah Ogan Dean Salomo Kumenaung Destiyani, Annisa Devi Nur Fazriyani Donanti, Elita Efendy Zain Efendy Zain, Efendy Eindye Taufiq, Eindye Fajriyah, Nurul Faruqi, Faris Fitrianda Melania Wati Frisylia Assyifa Hamzah Gunawan, Andri Hasan, Nida Nadya Herika Hayurani Herika Hayurani, Herika Hestin Agus Tantri Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantri Ningsih Hestin Agus Tantriningsih Hestin, Hestin Hesty Juni T S Hukama, La Diadhan Imelda Sari Imelda Sari Imelda Sari Indah Arganeta Junika , Windy Kanaya Lapae Kanaya Lapae Kanaya Lapae Kasbuntoro Kasbuntoro Kinanti, Sekar La Diadhan Hukama La Diadhan Hukama Lapae, Kanaya Listriyani, Listriyani Meyvi Devtari Bella Mohamad Royudin Nabila, Lulu Akmal Ningsih , Hestin Agus Tantri Ningsih, Hestin Agus Tantri Noviyanti, Cahyani Rahma Nurhasanah Nurhasanah Nurisma, Firra Nurjanah, Feby Nurlita Malawat Nurlita Malawat Nurzahra, Sinta Oktavia, Dinda Palloge, Arya Narendra Andi Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Perdana Wahyu Santosa Primadini, Adinda Putri, Arimbi Eka Salsabila, Aulia Zikra Selvy Lintang Tamida Shabrina Alma Shaleh, Khairul Siti Anis Aniqoh Siti Marhamah, Siti Subing, Hesti Juni Tambuati Subing, Hesty Juni Tambuati Suhaeri Suhaeri, Suhaeri Supriyatin Supriyatin Suyana, Hilma Tantri Ningsih, Hestin Agus Trisna Ayu Puspita Tsusayya Aghnia Muthi’a Wiratama, Lison Yuaniko Paramitra Yuniar Fachriawati Fauzi Zahra, Nurfadhilah Zainal Zawir Simon Zainal Zawir Simon, Zainal Zawir Zhafiraah, Nazma Riska