Pengaruh Good Corporate Governance , Fee Audit Dan Spesialisasi Audit Terhadap Kualitas Audit Dengan Strategi Bisnis Klien Sebagai Variabel Moderasi

Abstract

This study aims to examine the effect of Good Corporate Governance audit committee proxies, audit Fees and audit specialization on audit quality, as well as examine whether the client's business strategy can weaken the influence of audit committees, audit Fees and audit specialization on audit quality. This study used a sample of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period as many as 12 companies with a total sample of 60 financial reports based on a purposive sampling method with certain criteria. The analytical method used is multiple linear regression and Moderated Regression Analysis (MRA) with the SPSS Ver.26.0 application. The results showed that Good Corporate Governance , audit committee proxies and audit Fees had no effect on audit quality and audit specialization had a positive effect on audit quality. As well as business strategy is not able to weaken the influence of audit committees, audit Fees and audit specialization on audit quality. Keywords: Good Corporate Governance (GCG), Audit Fee, Audit Specialization, Client Business Strategy and Audit Quality Abstrak Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance proksi komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit, serta menguji apakah strategi bisnis klien dapat memperlemah pengaruh komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit. Penelitian ini menggunakan sampel perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021 sebanyak 12 perusahaan dengan total sampel 60 laporanʿkeuangan berdasarkan metode purposive sampling dengan kriteria tertentu. Metode analisis yang digunakan adalah regresi linier berganda dan Moderated Regression Analysis (MRA) dengan aplikasi SPSS Ver.26.0. Hasil penelitian menunjukan bahwa Good Corporate Governance proksi komite audit dan Fee audit tidak berpengaruh terhadap kualitas audit dan spesialisasi audit berpengaruh positif terhadap kualitas audit. Serta strategi bisnis tidak mampu memperlemah pengaruh komite audit, Fee audit dan spesialisasi audit terhadap kualitas audit. Kata kunci: Good Corporate Governance (GCG), Fee Audit, Spesialisasi Audit, Strategi Bisnis Klien dan Kualitas Audit