Pengaruh Karakteristik Komite Audit, Reputasi Auditor, dan Tingkat Utang terhadap Biaya Audit
DOI:
https://doi.org/10.71417/j-sime.v3i2.2253Keywords:
karakteristik komite audit, reputasi auditor, tingkat utang, biaya audit, frekuensi rapat komite auditAbstract
Biaya audit merupakan salah satu komponen penting dalam proses audit karena mencerminkan sumber daya yang diperlukan auditor dalam memberikan keyakinan atas kewajaran laporan keuangan. Namun, penelitian terdahulu menunjukkan hasil yang belum konsisten mengenai pengaruh karakteristik komite audit terhadap biaya audit, sehingga diperlukan pengujian lebih lanjut dengan mempertimbangkan aspek tata kelola dan risiko perusahaan. Penelitian ini bertujuan menguji pengaruh karakteristik komite audit, reputasi auditor, dan tingkat utang terhadap biaya audit pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian menggunakan 192 observasi yang dipilih menggunakan teknik purposive sampling dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan variabel independen berpengaruh signifikan terhadap biaya audit. Secara parsial, frekuensi rapat komite audit berpengaruh negatif dan signifikan, sedangkan reputasi auditor dan tingkat utang berpengaruh positif dan signifikan terhadap biaya audit. Sementara itu, ukuran komite audit, keahlian keuangan komite audit, dan keberagaman gender tidak berpengaruh signifikan terhadap biaya audit. Kebaruan penelitian ini terletak pada pengujian secara simultan enam faktor yang mencakup karakteristik komite audit, reputasi auditor, dan tingkat utang pada perusahaan makanan dan minuman selama periode 2022–2025. Penelitian ini memberikan kontribusi teoretis dalam memperkuat penerapan teori keagenan untuk menjelaskan determinan biaya audit serta kontribusi praktis bagi perusahaan dalam mengevaluasi efektivitas tata kelola dan mengelola faktor-faktor yang berkaitan dengan biaya audit.
Downloads
References
Afenya, M. S., Arthur, B., Kwarteng, W., & Opoku, P. (2022). The impact of audit committee characteristics on audit fees; evidence from Ghana. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2141091
Bradbury, M. E., & Scott, T. (2022). Auditor's responses to changes in risk. International Journal of Auditing, 26(4), 407–426. https://doi.org/10.1111/ijau.12288
Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling Theory: A Review and Assessment. Journal of Management, 37(1), 39–67. https://doi.org/10.1177/0149206310388419
Field, A. P. (2024). Discovering Statistics Using IBM SPSS Statistics (6th ed.). SAGE Publications. https://doi.org/10.4135/9781071936521
Garcia-Blandon, J., Argilés-Bosch, J. M., Ravenda, D., & Castillo-Merino, D. (2023). Women leading the audit process and audit fees: A European study. European Research on Management and Business Economics, 29(1). https://doi.org/10.1016/j.iedeen.2022.100206
Gazilas, E. T., Belesis, N. D., & Kampouris, C. G. (2025). Big Four or Big Fees? Latest Evidence of the Auditing Costs in the United States. Golden Ratio of Auditing Research, 5(2), 13–31. https://doi.org/10.52970/grar.v5i2.1123
Hurriyah, Setiawan, M., Indiastuti, R., Septiani, B. A., & Kharisma, B. (2024). The effect of business cycle on the relationship between market structure and industrial performance in the Indonesian food and beverage industry. Cogent Economics & Finance, 12(1), 1. https://doi.org/10.1080/23322039.2024.2399954
Imeni, M., & Daryaei, A. A. (2021). Audit Fees: A Further Evidence of the Role of Financial and Operating Liability Leverage. Accounting and Auditing Review, 27(4), 495–522. https://doi.org/10.22059/acctgrev.2021.80471
Jensen, C., & Meckling, H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. 3, 305–360.
Nerantzidis, M., Koutoupis, A., Drogalas, G., Vadasi, C., & Mitskinis, D. (2023). Impact of the audit committee on audit fees: A review and future research agenda. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2238976
Pfeffer, J., & Salancik, G. R. (1978). The External Control of Organizations: A Resource Dependence Perspective. Harper & Row.
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374.
Suhaimi, M. Z., Hasnan, S., Mohd Khairuddin, K. A., S Jainal, S. H., Ismail, R. F., Anderes, G., & Saleh, N. M. (2025). Examining the impact of audit committee characteristics on audit fees. Asia-Pacific Management Accounting Journal, 20(2), 403–437. https://doi.org/10.24191/apmaj.v20i2-14
Syukur, M., Alfarago, D., & Damayanti, R. (2026). Auditor Reputation, Audit Report Lag and Audit Fees: An Empirical Study in Thailand. International Journal of Managerial and Financial Accounting, 18(1), 22–40. https://doi.org/10.1504/IJMFA.2026.150660
Widmann, M., Follert, F., & Wolz, M. (2021). What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants. Management Review Quarterly, 71(2). Springer International Publishing. https://doi.org/10.1007/s11301-020-00190-w
Zhang, S., & Guo, R. (2025). Accounting firm reputation loss and audit fees: a quasi-natural experiment based on the employee whistleblowing incident. Cogent Business and Management, 12(1). https://doi.org/10.1080/23311975.2025.2580721
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Tsalis Hidayatul Ummah, Eny Purwaningsih , Royhisar Martahan Simanungkalit, Hermanto (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
