PENGARUH CLIENT IMPORTANCE, FEE AUDIT, DAN AUDIT DELAY TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Kurniawan, Heru
Muhsin
Yunita, Khristina

JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)
Vol. 15 No. 1 (2026): Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura

The aim of this research is to test and analyze the influence of the Client Importance, Audit Fee and Audit Delay variables on Audit Quality as well as the moderating role of the Audit Committee variables. This research uses secondary data from each variable sourced from the official website of each primary consumer sector company, with financial reports that have been audited from 2018 to 2022. This research uses a moderated regression test which is processed using the Eviews 10 application, in the form of panel data, namely a combination of time series data from 2018 to 2022. This research model uses the Random Effect Model (REM). The results of this research show that partially the Client Importance, Audit Fee variables have no effect on the Audit Quality variable, and the Audit Delay variable can have an effect on Audit Quality. The role of the audit committee's moderating variable cannot strengthen or weaken the relationship between the Client Importance, Audit Fee and Audit Quality variables, while the Audit Committee can weaken the Audit Delay variable on Audit Quality.