Pengaruh Fee Audit Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia 2021-2024. (The Effect of Audit Fees on Audit Quality with the Audit Committee as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange 2021-2024).

Abelia, Fajroyur Rohman (2025) Pengaruh Fee Audit Terhadap Kualitas Audit Dengan Komite Audit Sebagai Variabel Moderasi Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia 2021-2024. (The Effect of Audit Fees on Audit Quality with the Audit Committee as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange 2021-2024). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to examine the effect of audit fees on audit quality with the audit committee as a moderating variable (An Empirical Study on Financial Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2024 Period). The population in this research consists of 46 companies, with a sample of 29 companies selected using purposive sampling. The analysis model employed in this study is Moderated Regression Analysis using panel data processed with Eviews 12. The results show that audit fees have no significant effect on audit quality. The audit committee also has no significant influence and is unable to moderate the relationship between audit fees and audit quality. Therefore, both research hypotheses are rejected. These findings indicate that audit quality in the financial sector is not determined by the magnitude of audit fees or the presence of an audit committee, suggesting that other factors outside the scope of this study may play a greater role.

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