KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT
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Published:
Jun 28, 2022
Keywords:
Fee Audit, Kualitas Audit, Gender, Keahlian Audit
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh keahlian, pengalaman, dan gender komite audit terhadap kualitas audit. Penelitian ini menggunakan data sekunder yang diambil dari laporan tahunan dan laporan keuangan perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Jumlah sampel yang digunakan adalah 391 data perusahaan. Dalam penelitian ini kualitas audit diproksikan dengan audit fee, sedangkan variabel independen yang digunakan adalah proporsi keahlian keuangan komite audit, proporsi keahlian akuntansi, proporsi tingkat pengalaman, dan jumlah wanita anggota komite audit. Hasil penelitian ini menemukan bahwa proporsi keahlian keuangan, keahlian akuntansi, dan tingkat pengalaman komite audit berpengaruh signifikan terhadap biaya audit. Penelitian ini diharapkan dapat memberikan rekomendasi bagi perusahaan untuk mempertimbangkan keahlian atau kualifikasi komite audit dalam membentuk komite audit guna meningkatkan kualitas audit.
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Dewi, S. R., & Eriandani, R. (2022). KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(1), 1-14. https://doi.org/10.29303/akurasi.v5i1.125
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References
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Asiriuwa, O., Aronmwan, E. J., Uwuigbe, U., & Uwuigbe, O. R. (2018). Audit committee attributes and audit quality: A benchmark analysis. Business: Theory and Practice, 19, 37–48. https://doi.org/10.3846/btp.2018.05
Badolato, P. G., Donelson, D. C., & Ege, M. (2014). Audit committee financial expertise and earnings management: The role of status. Journal of Accounting and Economics, 58(2–3), 208–230. https://doi.org/10.1016/j.jacceco.2014.08.006
Beaman, L., Chattopadhyay, R., Duflo, E., Pande, R., & Topalova, P. (2009). Powerful women: Does exposure reduce bias? Quarterly Journal of Economics, 124(4), 1497–1540. https://doi.org/10.1162/qjec.2009.124.4.1497
Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Neal, T. L. (2009). The audit committee oversight process. Contemporary Accounting Research, 26(1), 65–122. https://doi.org/10.1506/car.26.1.3
Cameran, M. (2005). Audit Fees and the Large Auditor Premium in the Italian Market. International Journal of Auditing, 9(2), 129–146. https://doi.org/10.1111/j.1099-1123.2005.00205.x
Carcello, J. V., Hermanson, D. R., Neal, T. L., & Riley, R. A. (2002). Board Characteristics and Audit Fees. Contemporary Accounting Research, 19(3), 365–384. https://doi.org/10.1506/CHWK-GMQ0-MLKE-K03V
Chan, A. M. Y., Liu, G., & Sun, J. (2013). Independent audit committee members’ board tenure and audit fees. Accounting and Finance, 53(4), 1129–1147. https://doi.org/10.1111/j.1467-629X.2012.00490.x
Chandra, M. O. (2016). Pengaruh Good Corporate Governance, Karakteristik Perusahaan Dan Ukuran KAP Terhadap Fee Audi Eksternal. Jurnal Akuntansi Bisnis, 13(26), 174–194. https://doi.org/10.24167/jab.v13i26.452
Choi, J. H., Kim, J. B., & Zang, Y. (2010). Do abnormally high audit fees impair audit quality? Auditing, 29(2), 115–140. https://doi.org/10.2308/aud.2010.29.2.115
Collemi, S. (2016). The Decline in Global Audit Quality. Retrieved July 4, 2020, from Accountants Club of America website: https://accountantsclubofamerica.org/sal-collemi-the-decline-in-global-audit-quality-accounting-today/
Costa, P. T., Terracciano, A., & McCrae, R. R. (2001). Gender differences in personality traits across cultures: Robust and surprising findings. Journal of Personality and Social Psychology, 81(2), 322–331. https://doi.org/10.1037/0022-3514.81.2.322
DeAngelo, L. E. (1981). Auditor independence, “low balling”, and disclosure regulation. Journal of Accounting and Economics, 3(2), 113–127. https://doi.org/10.1016/0165-4101(81)90009-4
Defond, M. L., Hann, R. N., Xuesong, H. U., & Engel, E. (2005). Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research, 43(2), 153–193. https://doi.org/10.1111/j.1475-679x.2005.00166.x
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. https://doi.org/10.1016/j.jacceco.2014.09.002
DeZoort, F. T., & Salterio, S. E. (2001). The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members’ judgments. Auditing, 20(2), 31–47. https://doi.org/10.2308/aud.2001.20.2.31
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787–827. https://doi.org/10.1111/j.1911-3846.2010.01027.x
Eagly, A. H., & Carli, L. L. (2003). The female leadership advantage: An evaluation of the evidence. Leadership Quarterly, 14(6), 807–834. https://doi.org/10.1016/j.leaqua.2003.09.004
Eriandani, R., Pirzada, K., & Kurniawan, M. K. (2020). The Role of Auditor Characteristics: Earnings Management and Audit Committee Effectiveness. Entrepreneurship and Sustainability Issues, 7(4), 3242–3252. https://doi.org/http://doi.org/10.9770/jesi.2020.7.4(44)
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. Journal of Law and Economics, 26(2), 301–325. https://doi.org/10.1086/467037
Fondas, N., & Sassalos, S. (2000). A different voice in the boardroom: How the presence of women directors affects board influence over management. Global Focus, 12(2), 13–22.
Garcia-Blandon, J., Argilés-Bosch, J. M., & Ravenda, D. (2019). Is there a gender effect on the quality of audit services? Journal of Business Research, 96, 238–249. https://doi.org/10.1016/j.jbusres.2018.11.024
Ghafran, C., & O’Sullivan, N. (2017). The impact of audit committee expertise on audit quality: Evidence from UK audit fees. British Accounting Review, 49(6), 578–593. https://doi.org/10.1016/j.bar.2017.09.008
Goodwin‐Stewart, Jenny, Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting & Finance, 46(3), 387–404. https://doi.org/https://doi.org/10.1111/j.1467-629X.2006.00174.x
Hardies, K., Breesch, D., & Branson, J. (2015). The female audit fee premium. Auditing, 34(4), 171–195. https://doi.org/10.2308/ajpt-51079
Hoitash, R., Markelevich, A., & Barragato, C. A. (2007). Auditor fees and audit quality. Managerial Auditing Journal, 22(8), 761–786. https://doi.org/10.1108/02686900710819634
Hottegindre, G., Loison, M. C., & Farjaudon, A. L. (2017). Male and Female Auditors: An Ethical Divide? International Journal of Auditing, 21(2), 131–149. https://doi.org/10.1111/ijau.12084
Ittonen, K., Vähämaa, E., & Vähämaa, S. (2013). Female auditors and accruals quality. Accounting Horizons, 27(2), 205–228. https://doi.org/10.2308/acch-50400
Krishnan, G., & Visvanathan, G. (2009). Do auditors price audit committee’s expertise? The case of accounting versus nonaccounting financial experts. Journal of Accounting, Auditing and Finance, 24(1), 115–144. https://doi.org/10.1177/0148558X0902400107
Kusumastuti, S., Supatmi, S., & Sastra, P. (2008). Pengaruh board diversity terhadap nilai perusahaan dalam perspektif corporate governance. Jurnal Akuntansi Dan Keuangan, 9(2), 88–98.
Levin, I. P., Snyder, M. A., & Chapman, D. P. (1988). The interaction of experiential and situational factors and gender in a simulated risky decision-making task. Journal of Psychology: Interdisciplinary and Applied, 122(2), 172–181. https://doi.org/10.1080/00223980.1988.9712703
Lin, J. W., Li, J. F., & Yang, J. S. (2006). The effect of audit committee performance on earnings quality. Managerial Auditing Journal, 21(9), 921–933. https://doi.org/10.1108/02686900610705019
Mutmainnah, N., & Wardhani, R. (2013). Analisis Dampak Kualitas Komite Audit Terhadap Kualitas Laporan Keuangan Perusahaan Dengan Kualitas Audit sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan Indonesia, 10(2), 147–170. https://doi.org/10.21002/jaki.2013.08
Naser, K., & Hassan, Y. M. (2016). Factors influencing external audit fees of companies listed on Dubai Financial Market. International Journal of Islamic and Middle Eastern Finance and Management, 9(3), 346–363. https://doi.org/10.1108/IMEFM-01-2015-0007
Pradana, S., & Purwanto, A. (2016). Faktor-faktor Penentu Tarif Biaya Audit Eksternal Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (Studi Empiris terhadap Perusahaan yang terdaftar di Bursa Efek Indonesia). 5(3), 22–32.
Puat Nelson, S., & Devi, S. (2013). Audit committee experts and earnings quality. Corporate Governance: The International Journal of Business in Society, 13(4), 335–351. https://doi.org/10.1108/CG-02-2011-0009
Rajgopal, S., Srinivasan, S., & Zheng, X. (2020). Measuring Audit Quality. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3504037
Salawu, M. O., Okpanachi, J., Yahaya, O. A., & Dikki, C. A. (2017). Effects of Audit Committee Expertise and Meeting on Audit Quality of Listed Consumer-Goods Companies in Nigeria. European Journal of Accounting, Auditing and Finance Research, 5(10), 61–79.
Sulaiman, N. A. (2017). Oversight of audit quality in the UK: Insights into audit committee conduct. Meditari Accountancy Research, 25(3), 351–367. https://doi.org/10.1108/MEDAR-08-2016-0074
Sulistyowati, I. (2010). Pengaruh Profitabilitas, Leverage,dan Growth terhadap Kebijakan Dividend dengan Good Corporate sebagai Variabel Intervening. Simposium Nasional Akuntansi XIII. Purwokerto.
Tanyi, P. N., & Smith, D. B. (2015). Busyness, expertise, and financial reporting quality of audit committee chairs and financial experts. Auditing, 34(2), 59–89. https://doi.org/10.2308/ajpt-50929
Vafeas, N., & Waegelein, J. F. (2007). The association between audit committees, compensation incentives, and corporate audit fees. Review of Quantitative Finance and Accounting, 28(3), 241–255. https://doi.org/10.1007/s11156-006-0012-9
Vermeer, T. E., Raghunandan, K., & Forgione, D. A. (2009). Audit fees at U.S. non-profit organizations. Auditing, 28(2), 289–303. https://doi.org/10.2308/aud.2009.28.2.289
Zaman, M., Hudaib, M., & Haniffa, R. (2011). Corporate governance quality, audit fees and non-audit services fees. Journal of Business Finance and Accounting, 38(1–2). https://doi.org/10.1111/j.1468-5957.2010.02224.x
Asiriuwa, O., Aronmwan, E. J., Uwuigbe, U., & Uwuigbe, O. R. (2018). Audit committee attributes and audit quality: A benchmark analysis. Business: Theory and Practice, 19, 37–48. https://doi.org/10.3846/btp.2018.05
Badolato, P. G., Donelson, D. C., & Ege, M. (2014). Audit committee financial expertise and earnings management: The role of status. Journal of Accounting and Economics, 58(2–3), 208–230. https://doi.org/10.1016/j.jacceco.2014.08.006
Beaman, L., Chattopadhyay, R., Duflo, E., Pande, R., & Topalova, P. (2009). Powerful women: Does exposure reduce bias? Quarterly Journal of Economics, 124(4), 1497–1540. https://doi.org/10.1162/qjec.2009.124.4.1497
Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Neal, T. L. (2009). The audit committee oversight process. Contemporary Accounting Research, 26(1), 65–122. https://doi.org/10.1506/car.26.1.3
Cameran, M. (2005). Audit Fees and the Large Auditor Premium in the Italian Market. International Journal of Auditing, 9(2), 129–146. https://doi.org/10.1111/j.1099-1123.2005.00205.x
Carcello, J. V., Hermanson, D. R., Neal, T. L., & Riley, R. A. (2002). Board Characteristics and Audit Fees. Contemporary Accounting Research, 19(3), 365–384. https://doi.org/10.1506/CHWK-GMQ0-MLKE-K03V
Chan, A. M. Y., Liu, G., & Sun, J. (2013). Independent audit committee members’ board tenure and audit fees. Accounting and Finance, 53(4), 1129–1147. https://doi.org/10.1111/j.1467-629X.2012.00490.x
Chandra, M. O. (2016). Pengaruh Good Corporate Governance, Karakteristik Perusahaan Dan Ukuran KAP Terhadap Fee Audi Eksternal. Jurnal Akuntansi Bisnis, 13(26), 174–194. https://doi.org/10.24167/jab.v13i26.452
Choi, J. H., Kim, J. B., & Zang, Y. (2010). Do abnormally high audit fees impair audit quality? Auditing, 29(2), 115–140. https://doi.org/10.2308/aud.2010.29.2.115
Collemi, S. (2016). The Decline in Global Audit Quality. Retrieved July 4, 2020, from Accountants Club of America website: https://accountantsclubofamerica.org/sal-collemi-the-decline-in-global-audit-quality-accounting-today/
Costa, P. T., Terracciano, A., & McCrae, R. R. (2001). Gender differences in personality traits across cultures: Robust and surprising findings. Journal of Personality and Social Psychology, 81(2), 322–331. https://doi.org/10.1037/0022-3514.81.2.322
DeAngelo, L. E. (1981). Auditor independence, “low balling”, and disclosure regulation. Journal of Accounting and Economics, 3(2), 113–127. https://doi.org/10.1016/0165-4101(81)90009-4
Defond, M. L., Hann, R. N., Xuesong, H. U., & Engel, E. (2005). Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research, 43(2), 153–193. https://doi.org/10.1111/j.1475-679x.2005.00166.x
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. https://doi.org/10.1016/j.jacceco.2014.09.002
DeZoort, F. T., & Salterio, S. E. (2001). The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members’ judgments. Auditing, 20(2), 31–47. https://doi.org/10.2308/aud.2001.20.2.31
Dhaliwal, D., Naiker, V., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787–827. https://doi.org/10.1111/j.1911-3846.2010.01027.x
Eagly, A. H., & Carli, L. L. (2003). The female leadership advantage: An evaluation of the evidence. Leadership Quarterly, 14(6), 807–834. https://doi.org/10.1016/j.leaqua.2003.09.004
Eriandani, R., Pirzada, K., & Kurniawan, M. K. (2020). The Role of Auditor Characteristics: Earnings Management and Audit Committee Effectiveness. Entrepreneurship and Sustainability Issues, 7(4), 3242–3252. https://doi.org/http://doi.org/10.9770/jesi.2020.7.4(44)
Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control. Journal of Law and Economics, 26(2), 301–325. https://doi.org/10.1086/467037
Fondas, N., & Sassalos, S. (2000). A different voice in the boardroom: How the presence of women directors affects board influence over management. Global Focus, 12(2), 13–22.
Garcia-Blandon, J., Argilés-Bosch, J. M., & Ravenda, D. (2019). Is there a gender effect on the quality of audit services? Journal of Business Research, 96, 238–249. https://doi.org/10.1016/j.jbusres.2018.11.024
Ghafran, C., & O’Sullivan, N. (2017). The impact of audit committee expertise on audit quality: Evidence from UK audit fees. British Accounting Review, 49(6), 578–593. https://doi.org/10.1016/j.bar.2017.09.008
Goodwin‐Stewart, Jenny, Kent, P. (2006). Relation between external audit fees, audit committee characteristics and internal audit. Accounting & Finance, 46(3), 387–404. https://doi.org/https://doi.org/10.1111/j.1467-629X.2006.00174.x
Hardies, K., Breesch, D., & Branson, J. (2015). The female audit fee premium. Auditing, 34(4), 171–195. https://doi.org/10.2308/ajpt-51079
Hoitash, R., Markelevich, A., & Barragato, C. A. (2007). Auditor fees and audit quality. Managerial Auditing Journal, 22(8), 761–786. https://doi.org/10.1108/02686900710819634
Hottegindre, G., Loison, M. C., & Farjaudon, A. L. (2017). Male and Female Auditors: An Ethical Divide? International Journal of Auditing, 21(2), 131–149. https://doi.org/10.1111/ijau.12084
Ittonen, K., Vähämaa, E., & Vähämaa, S. (2013). Female auditors and accruals quality. Accounting Horizons, 27(2), 205–228. https://doi.org/10.2308/acch-50400
Krishnan, G., & Visvanathan, G. (2009). Do auditors price audit committee’s expertise? The case of accounting versus nonaccounting financial experts. Journal of Accounting, Auditing and Finance, 24(1), 115–144. https://doi.org/10.1177/0148558X0902400107
Kusumastuti, S., Supatmi, S., & Sastra, P. (2008). Pengaruh board diversity terhadap nilai perusahaan dalam perspektif corporate governance. Jurnal Akuntansi Dan Keuangan, 9(2), 88–98.
Levin, I. P., Snyder, M. A., & Chapman, D. P. (1988). The interaction of experiential and situational factors and gender in a simulated risky decision-making task. Journal of Psychology: Interdisciplinary and Applied, 122(2), 172–181. https://doi.org/10.1080/00223980.1988.9712703
Lin, J. W., Li, J. F., & Yang, J. S. (2006). The effect of audit committee performance on earnings quality. Managerial Auditing Journal, 21(9), 921–933. https://doi.org/10.1108/02686900610705019
Mutmainnah, N., & Wardhani, R. (2013). Analisis Dampak Kualitas Komite Audit Terhadap Kualitas Laporan Keuangan Perusahaan Dengan Kualitas Audit sebagai Variabel Moderasi. Jurnal Akuntansi Dan Keuangan Indonesia, 10(2), 147–170. https://doi.org/10.21002/jaki.2013.08
Naser, K., & Hassan, Y. M. (2016). Factors influencing external audit fees of companies listed on Dubai Financial Market. International Journal of Islamic and Middle Eastern Finance and Management, 9(3), 346–363. https://doi.org/10.1108/IMEFM-01-2015-0007
Pradana, S., & Purwanto, A. (2016). Faktor-faktor Penentu Tarif Biaya Audit Eksternal Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (Studi Empiris terhadap Perusahaan yang terdaftar di Bursa Efek Indonesia). 5(3), 22–32.
Puat Nelson, S., & Devi, S. (2013). Audit committee experts and earnings quality. Corporate Governance: The International Journal of Business in Society, 13(4), 335–351. https://doi.org/10.1108/CG-02-2011-0009
Rajgopal, S., Srinivasan, S., & Zheng, X. (2020). Measuring Audit Quality. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3504037
Salawu, M. O., Okpanachi, J., Yahaya, O. A., & Dikki, C. A. (2017). Effects of Audit Committee Expertise and Meeting on Audit Quality of Listed Consumer-Goods Companies in Nigeria. European Journal of Accounting, Auditing and Finance Research, 5(10), 61–79.
Sulaiman, N. A. (2017). Oversight of audit quality in the UK: Insights into audit committee conduct. Meditari Accountancy Research, 25(3), 351–367. https://doi.org/10.1108/MEDAR-08-2016-0074
Sulistyowati, I. (2010). Pengaruh Profitabilitas, Leverage,dan Growth terhadap Kebijakan Dividend dengan Good Corporate sebagai Variabel Intervening. Simposium Nasional Akuntansi XIII. Purwokerto.
Tanyi, P. N., & Smith, D. B. (2015). Busyness, expertise, and financial reporting quality of audit committee chairs and financial experts. Auditing, 34(2), 59–89. https://doi.org/10.2308/ajpt-50929
Vafeas, N., & Waegelein, J. F. (2007). The association between audit committees, compensation incentives, and corporate audit fees. Review of Quantitative Finance and Accounting, 28(3), 241–255. https://doi.org/10.1007/s11156-006-0012-9
Vermeer, T. E., Raghunandan, K., & Forgione, D. A. (2009). Audit fees at U.S. non-profit organizations. Auditing, 28(2), 289–303. https://doi.org/10.2308/aud.2009.28.2.289
Zaman, M., Hudaib, M., & Haniffa, R. (2011). Corporate governance quality, audit fees and non-audit services fees. Journal of Business Finance and Accounting, 38(1–2). https://doi.org/10.1111/j.1468-5957.2010.02224.x