The Influence of Key Audit Matters, Audit Fees, and Company Size on Audit Quality
DOI:
https://doi.org/10.35310/accruals.v8i02.1402Keywords:
Key Audit Matters, Audit Fee, Company Size, Audit Quality.Abstract
This research aims to determine the influence of key audit matters, audit fees, and company size on audit quality. The method used in this research is quantitative using multiple linear regression and SPSS version 25. The population used in this research is property companies listed on the Malaysian Stock Exchange in 2021-2023. The sample in this research was sought using a purposive sampling method consisting of 45 companies. The data used is secondary data from property financial reports listed on the Malaysian Stock Exchange for the 2021-2023 period. The research results show that the key audit matters variable does not have a positive and significant effect on audit quality with a significance value of 0.945. Audit fees partially have a positive and significant effect on audit quality with a significance value of 0.004 and company size partially has a positive and significant effect on audit quality with a significance value of 0.000. Based on the analyzes it can be partially concluded: 1) the key audit matters variable does not have a positive and significant effect on audit quality. 2) audit fees partially have a positive and significant effect on audit quality. 3) Company size partially has a positive and significant effect on audit quality.
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References
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Purnamasari, P., & Umiyati, I. (2024). Greenwashing and financial performance of firms: the moderating role of internal audit quality and digital technologies. Cogent Business & Management, 11(1), 2404236.
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Shafira, S., & Keristin, U. (2022). Pengaruh Ukuran Perusahaan, Abnormal Audit Fee, Dan Audit Tenure Terhadap Kualitas Audit (Studi Pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2020). Publikasi Riset Mahasiswa Akuntansi, 3(2), 101–110. https://doi.org/10.35957/prima.v3i2.2489
Suttipun, M. (2021). Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand. Journal of Applied Accounting Research, 22(5), 869–882. https://doi.org/10.1108/JAAR-10-2020-0210
Tandiontong, M. (2015). Kualitas Audit dan Pengukurannya. 1–248.
Thomas Hadiwinata (2021, 10 Juli). Tuntut Ganti Rugi atas Dana yang Hilang, Malaysia dan 1MDB Gugat Akuntan. 30 Agustus 2024. https://insight.kontan.co.id/news/tuntut-ganti-rugi-atas-dana-yang-hilang-malaysia-dan-1mdb-gugat-akuntan
Umiyati, I. (2017). Financial Reporting Quality, Information Asymmetry and Investment Efficiency. Jurnal Akuntansi dan Bisnis, 17(1), 39-53.
Widarwati, E., & Mulyawati, S. (2015). PERINGKAT SCORE GOOD CORPORATE GOVERNANCE DAN HUBUNGANNYA DENGAN RETURN SAHAM. Jurnal Analisis Bisnis Ekonomi, 13(1), 66-73.
Widarwati, E., & Sartika, D. (2019). Cost of financial distress and firm performance. The Indonesian Capital Market Review, 10(2), 2.
Widarwati, E., Nugraha, M. M., Nurmalasari, N., & Wityasminingsih, E. W. E. (2023). Corporate Investment and Corporate Performance: Do Crisis Matter?. Jurnal Kajian Akuntansi, 7(2), 181-199.
Astuti, R., & Sugiharto, B. (2019). Pengaruh Locus of Control, Ethical Sensitivity, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual dan Tingkat Pendidikan Terhadap Perilaku Etis. Jurnal ASET (Akuntansi Riset), 11(2), 256-270.
Ariadi, D., Jasmine, J., & Oktavia, V. (2023). Dampak Penerapan Masalah Audit Utama di Indonesia. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 1(5), 1323–1332. https://doi.org/10.54443/sinomika.v1i5.641
Cahyadi, N (2022). Pengaruh Audit Delay, Fee Audit, Audit Tenure dan Ukuran Perusahaan Terhadap Kualitas Audit. Prosiding:Ekonomi dan Bisnis, 1(2).
Darya, K., & Puspitasari, S. A. (2017). Reputasi KAP, Audit Tenure, Ukuran Perusahaan Klien dan Kualitas Audit (Studi pada Perusahaan LQ 45 Indonesia). Jurnal Keuangan Dan Perbankan, 13(2), 97. https://doi.org/10.35384/jkp.v13i2.49
Dewita, T. H., & NR, E. (2023). Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi, 5(1), 370–384. https://doi.org/10.24036/jea.v5i1.627
Ghozali, Imam (2013). Aplikasi Analisis Multivariat dengan Program IBM SPSS 23 Edisi 8. Semarang: Penerbit Universitas Diponegoro.
Hasanah, A. N., & Putri, M. S. (2018). Audit tenure. Jurnal Akuntansi, Vol 5 No. 1 Januari 2018, 5(1), 11–21. file:///C:/Users/Administrator/Downloads/499-Article Text-1421-2-10-20180111.pdf
Hasibuan, E.F. (2022). Pengaruh Pengungkapan Key Audit Matters (KAM), Kompetensi dan Independensi Audiot Terhadap Kualitas Audit. 1-84
Indriyani, M., & Meini, Z. (2021). PENGARUH UKURAN KAP, AUDIT FEE, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Terdaftar di Bursa Efek Indonesia Periode 2015–2019). Jurnal Akuntansi Dan Keuangan, 10(2), 107. https://doi.org/10.36080/jak.v10i2.1556
Justin Lim (2021, 31 Agustus). Ekovest facing scrutiny over financial statement. 24 September 2024. https://www.theedgemarkets.com/
Kasanti Herdiansyah, E., & Kuntadi, C. (2022). Pengaruh Rotasi KAP, Ukuran Perusahaan dan Profesionalisme Auditor terhadap Kualitas Audit. Jurnal Multidisiplin Indonesia, 1(2), 684–690. https://doi.org/10.58344/jmi.v1i2.62
Lailatul, U., & Yanthi, M. D. (2021). Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit. AKUNESA: Jurnal Akuntansi Unesa. Vol 10, No 1. 10(1). http://journal.unesa.ac.id/index.php/akunesa/
Lin, J (2023). Does the disclosure of key audit matters improve the audit quality for sustainable development: Empirical evidence from China. Plos One, 18(5).
Luvena, et al. (2022). Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Ukuran Perusahaan terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur Sektor Aneka Industri dan Perusahaan Sektor Properti, Perumahan & Konstruksi Bangunan yang terdaftar Di Bursa Efek Indonesia Periode 2018-2020). Jurnal Revenue Jurnal Akuntansi, 3(1).
Naqiah, Z. (2022). Perbandingan Kualitas Audit Perbankan Syariah di Malaysia dan Indonesia. Lab, 6(01), 15–39. https://doi.org/10.33507/labatila.v5i02.540
Nursihab, D., & Icih. (2022). Pengaruh Rotasi KAP, Audit Fee, Audit Tenure, Kinerja Keuangan, Komite Audit Terhadap Kualitas Audit. Jurnal SIKAP, Vol 6 (No. 2), 141-156
Nurfitri Farid, M., & Baradja, L. (2022). Pengaruh Fee Audit, Audit Tenure, Audit Rotasi, Ukuran Perusahaan Klien pada Kualitas Audit. Jurnal EKonomi Trisakti, 5(2), 1063-1078. http://dx.doi.org/10.25105/jet.v2i2.14750.
Novriska Putri, A., & Pohan, H. T. (2022). Pengaruh Audit Tenure, Rotasi Audit, Dan Ukuran Perusahaan Terhadap Kualitas Audit. Jurnal Ekonomi Trisakti, 2(2), 919–928. https://doi.org/10.25105/jet.v2i2.14728
Pamungkas et al. (2022). the Effect of Audit Tenure, Audit Fee, Audit Committee, and Company Size on Audit Quality. CURRENT Jurnal Kajian Akuntansi Dan Bisnis Terkini, 3(2), 166–175. https://current.ejournal.unri.ac.id
Prabowo, E., Harianto, H., Juanda, B., & Indrawan, D. (2023). Dynamic Relationship of Macro Variables and Liquefied Petroleum Gas Subsidy Transformation Program. Binus Business Review, 14(2), 133-145.
Purnamasari, P., & Umiyati, I. (2019). Asymmetric Cost Behavior and Choice of Strategy. Jurnal Reviu Akuntansi dan Keuangan, 9(1), 24-33.
Purnamasari, P., & Umiyati, I. (2024). Greenwashing and financial performance of firms: the moderating role of internal audit quality and digital technologies. Cogent Business & Management, 11(1), 2404236.
Putra, B. D. (2015). Tenur audit, rotasi audit, reputasi kap dan kualitas audit: studi empiris pada perusahaan sektor keuangan di bursa efek indonesia.
Ram Anand. (2023, 18 Agustus). Penjualan Properti Malaysia Melonjak 120%. 17 Juni 2024. https://www.bloombergtechnoz.com/detail-news/12838/penjualan-properti-malaysia-melonjak-120/2
Rudy, N. A. H. and. (2023). Pengaruh Fee Audit , Audit Tenure , Rotasi Audit Dan. 3(2).
Shafira, S., & Keristin, U. (2022). Pengaruh Ukuran Perusahaan, Abnormal Audit Fee, Dan Audit Tenure Terhadap Kualitas Audit (Studi Pada Perusahaan Property dan Real Estate yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2020). Publikasi Riset Mahasiswa Akuntansi, 3(2), 101–110. https://doi.org/10.35957/prima.v3i2.2489
Suttipun, M. (2021). Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand. Journal of Applied Accounting Research, 22(5), 869–882. https://doi.org/10.1108/JAAR-10-2020-0210
Tandiontong, M. (2015). Kualitas Audit dan Pengukurannya. 1–248.
Thomas Hadiwinata (2021, 10 Juli). Tuntut Ganti Rugi atas Dana yang Hilang, Malaysia dan 1MDB Gugat Akuntan. 30 Agustus 2024. https://insight.kontan.co.id/news/tuntut-ganti-rugi-atas-dana-yang-hilang-malaysia-dan-1mdb-gugat-akuntan
Umiyati, I. (2017). Financial Reporting Quality, Information Asymmetry and Investment Efficiency. Jurnal Akuntansi dan Bisnis, 17(1), 39-53.
Widarwati, E., & Mulyawati, S. (2015). PERINGKAT SCORE GOOD CORPORATE GOVERNANCE DAN HUBUNGANNYA DENGAN RETURN SAHAM. Jurnal Analisis Bisnis Ekonomi, 13(1), 66-73.
Widarwati, E., & Sartika, D. (2019). Cost of financial distress and firm performance. The Indonesian Capital Market Review, 10(2), 2.
Widarwati, E., Nugraha, M. M., Nurmalasari, N., & Wityasminingsih, E. W. E. (2023). Corporate Investment and Corporate Performance: Do Crisis Matter?. Jurnal Kajian Akuntansi, 7(2), 181-199.
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2025-01-30
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Icih, I., Putri, T. E., & Mat Arof, N. A. F. binti. (2025). The Influence of Key Audit Matters, Audit Fees, and Company Size on Audit Quality. ACCRUALS (Accounting Research Journal of Sutaatmadja), 8(02). https://doi.org/10.35310/accruals.v8i02.1402
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