Pengaruh Fee Audit Dan Audit Delay Terhadap Kualitas Audit Di Masa Pandemi Covid-19

Widiastutik, Rika Nur
Rusaktiva Rustam, Akie

Reviu Akuntansi, Keuangan, dan Sistem Informasi
Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)

This research aims to empirically prove the effect of audit fees and audit delays on audit quality during the COVID-19 pandemic on banking companies listed on the Indonesia Stock Exchange. This research utilizes 68 samples of 34 companies between 2019 and 2020, which were selected through purposive sampling methods and analyzed by logistic regression. Hypothesis testing results revealed that audit fees had a positive effect on audit quality during the COVID-19 pandemic, while audit delays had a negative effect on audit quality during the COVID-19 pandemic. Abstrak Penelitian ini dilakukan untuk membuktikan secara empiris mengenai pengaruh fee audit dan audit delay terhadap kualitas audit di masa pandemi Covid-19 pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan total 68 sampel yang terdiri dari 34 perusahaan dalam kurun waktu 2019-2020 yang kemudian dianalisis menggunakan regresi logistik. Hasil pengujian hipotesis menunjukkan bahwa fee audit memiliki pengaruh positif terhadap kualitas audit di masa pandemi Covid-19, sedangkan audit delay memiliki pengaruh negatif terhadap kualitas audit di masa pandemi Covid-19.