Pengaruh Leverage Terhadap Fee Audit dengan Kualitas Audit Sebagai Pemoderasi Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024

Ovelia, Lisa (2025) Pengaruh Leverage Terhadap Fee Audit dengan Kualitas Audit Sebagai Pemoderasi Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage terhadap fee audit dengan kualitas audit sebagai pemoderasi. Objek pada penelitian ini adalah perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2021–2024. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder. Jumlah populasi 44 perusahaan dan jumlah sampel pada penelitian ini terdapat 15 perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah Analisis Moderated Regression, metode yang digunakan yaitu statistik deskriptif, asumsi klasik dengan menilai normalitas, multikolinearitas, heteroskedastisitas dan autokorelasi, dan pengujian hipotesis pada penelitian ini menggunakan uji persial (Uji statistik T), uji signifikansi simultan (uji statistik F), dan Uji Koefisien Determinasi (R2) dengan menggunakan perangkat software Eviews 13. Hasil penelitian ini, menunjukan bahwa variabel leverage tidak memiliki pengaruh signifikan terhadap variabel fee audit dan variabel kualitas audit tidak memoderasi pengaruh variabel leverage terhadap variabel fee audit, serta jenis moderasi pada penelitian ini termasuk dalam jenis Variabel Prediktor Moderasi (Predictor Moderator).

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