Determinan Biaya Audit: Kasus Perusahaan Di BEI

Kennardi Tanujaya; Andy Mandela

doi:10.38204/jrak.v8i2.959

Kennardi Tanujaya Universitas Internasional Batam
Andy Mandela Universitas Internasional Batam

DOI: https://doi.org/10.38204/jrak.v8i2.959

Keywords: Biaya Audit, Karakteristik Dewan Direksi, Karakteristik Komite Audit, Karakteristik Audit, Karakteristik Perusahaan

Abstract

Asimetri informasi yang timbul antara manajemen dan pemegang saham meningkatkan permintaan atas audit agar laporan keuangan yang dirancang oleh manajemen dapat diverifikasi oleh pihak independen. Kualitas informasi di laporan keuangan bergantung pada sejauh mana tingkat kualitas audit yang diberikan oleh Kantor Akuntan Publik. Pada umumnya, kualitas audit yang baik dicerminkan dengan biaya audit yang tinggi. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi biaya audit pada perusahaan yang terdaftar pada BEI. Faktor yang dapat mempengaruhi biaya audit adalah karakteristik dewan, komite audit, audit dan perusahaan. Penelitian ini menggunakan purposive sampling dalam proses pengumpulan data, dan sampel yang digunakan adalah dari laporan tahunan emiten yang terdaftar pada BEI tahun 2014-2018. Terdapat 76 perusahaan yang memenuhi kriteria penelitian. Data tersebut diolah dengan regresi panel. Hasil penelitian menunjukkan bahwa biaya audit dipengaruhi secara signifikan positif oleh variabel komite audit independen, tipe auditor dan ukuran perusahaan, sedangkan variabel jumlah rapat komite audit, efektivitas komite audit, dan profitabilitas menunjukkan hasil signifikan negatif. Investor dan pemangku kepentingan dapat mengukur tingkat keandalan laporan keuangan dengan melihat pertimbangan tinggi rendahnya biaya audit yang diungkapkan di laporan keuangan.

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