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Determinants of Audit Quality: Empirical Evidence of Auditor Reputation, Audit Committee, Audit Fee, and Firm Sizes in Indonesian Financial Institutions (2020-2024) Fitriyana, Saodah Dhona; Inayati, Nur Isna; Amir, Amir; Setyadi, Edi Joko
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2989

Abstract

This study looks at how auditor reputation, audit committee involvement, audit fee, and firm size affect audit quality in financial institutions listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. This study uses a quantitative method with secondary data obtained through the purposive sampling technique, resulting in 185 samples. The findings show that auditor reputation and audit fees do not have a meaningful impact on audit quality. On the other hand, audit committees and larger company sizes are linked to lower audit quality, suggesting that having an audit committee or being a bigger company doesn’t automatically mean better audit oversight. These results highlight the importance of improving corporate governance and making sure that the supervisory role is effective to enhance audit quality in the financial industry.
Co-Authors Afriatun Khasanah Agusta, Yulinda Mauna Aisyah, Yusdian Dwi Alamsyah, Sustari Amir Amir Anggi, Sevian Ani Kusbandiyah Anisa Ilma Hartikasari Annisa Ilma Hartikasari Arini Syarifah Astria Kurniawati Athila Namira Awandini Bima Cinintya Pratama Budi Santoso, Selamet Eko Cahyani, Ikah Afri Damayanti, Desi Fitria Deanisa Wahyuantika Dhanti, Kurnia Ritma Dinda Permatasari, Dinda Dirgantari, Novi Doddy Setiawan Edi Joko Setyadi Edi Joko Setyadi Eko Hariyanto Eko Haryanto Endra Saputra Eriana Riska Saputri Erna Handayani Erny Rachmawati Fahman Nur Rahman Feri Wibowo Fitriati, Azmi Fitriyana, Saodah Dhona Friska Puji Rahayu Hadi Pramono Hadi Pramono Hadi Pramono Hapsari, Ira Hardiyanto Wibowo, Hardiyanto Hariyanti Hariyanti Herni Justiana Astuti Ian Himawan Susanto Ika Yustina Rahmawati Ira Hapsari Irawan Randiprakarsa Iwan Fakhruddin Iwan Fakhruddin Kayana, Nabila Zulfa Klarasati, Titi Leni Widayanti Lestari, Monika Ayu M. Zaeni Lathif Monika Ayu Lestari Mudjiyanti, Rina Mudjiyanti, Rina Mukhlis Prasetyo Aji Mukti Agung Wibowo Naelati Tubastuvi Nanda, Mayang Setia Niken Lestari Putri Nurchayati, Sri Nurul Dewi Annisa Pandansari, Tiara Permana, Ghozy Agung Prisylia Putri Purnadi Purnadi Rahmawati, Ika Yustina Ramadhani, Alfina Nur Rayhan, Ainun Putri Razaq, Zihni Hashfi Restu Frida Utami Rido, Alvito Rifka Arofah Rizky Ramdani Roshaliya, Defi Sandy Hana Widya Sims Santoso, Selamet Eko Budi Saraswati, Sinta Amalia Selly Mevania Septian, Rifki Setyadi, Edi Joko Setyadi, Edi Joko Shulasi Nur Haalisa Siti Nur Azizah Siti Nur Azizah, Siti Nur Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugiarto, Sabrina Aliyarima Putri Sulistiyanti, Umi Suryo Budi Santos Suryo Budi Santoso SURYO Budi Santoso Tiara Nur Aziza Wa Mareza Dwi Nugraheni Wahyu, Rizky Ananda Wanda Nugroho Yanuarto Widayanti, Leni Widia Astuti Widodo, Lovetania Islamika Wikan Isthika, Wikan Wulan Nada Cahyati Zhafira Indiansyah