PENGARUH UKURAN AKUNTAN PUBLIK (KAP), AUDIT FEE, AUDITOR SWITCHING TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024

Abstract

ABSTRAK

Penelitian ini bertujuan menganalisis pengaruh Ukuran Kantor Akuntan Publik (KAP), audit fee, dan auditor switching terhadap kualitas audit pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Kualitas audit diukur menggunakan discretionary accruals berdasarkan Modified Jones Model. Sampel penelitian terdiri dari 23 perusahaan dengan 69 observasi yang dipilih melalui purposive sampling. Data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa ukuran KAP berpengaruh signifikan terhadap kualitas audit, sedangkan audit fee dan auditor switching tidak berpengaruh signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kualitas audit.

Kata Kunci: Ukuran KAP, Audit fee, Auditor switching, Kualitas Audit, Sektor Energi

 ABSTRACT

his study examines the effect of Public Accounting Firm (PAF) size, audit fee, and auditor switching on audit quality in energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. Audit quality is measured using discretionary accruals based on the Modified Jones Model. The sample consists of 23 companies with 69 observations selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that PAF size significantly affects audit quality, while audit fee and auditor switching do not. Simultaneously, all variables significantly affect audit quality.

Keywords: KAP Size, Audit fee, Auditor switching, Audit Quality, Energy Sector