Pengaruh Key Audit Matters, Audit Tenure, Audit Delay, Komite Audit Dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan Sektor Consumer Non-Cyclicals Periode 2022–2025

Abstract

This study aims to examine and analyze how key audit matters, audit tenure, audit delay, the audit committee, and
firm size influence audit quality. The scope of the study focuses on companies in the non-cyclical consumer sector
listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The study relies on secondary data
obtained from the financial statements and annual reports of the listed companies. The research population comprises
all 212 entities within the non-cyclical consumer sector. Using a purposive sampling technique, 53 companies meeting
the sampling criteria were selected, covering a continuous four-year observation period. Statistical data processing
was subsequently conducted using EViews 13 software.
Partial hypothesis testing (t-test) indicates that key audit matters and the audit committee do not significantly influence
audit quality. Conversely, audit tenure and firm size contribute positively and significantly to audit quality, whereas
audit delay has a significant negative impact. Simultaneous testing (F-test) demonstrates that all independent
variables collectively influence audit quality. The coefficient of determination (R²) reveals that the combined variables
of key audit matters, audit tenure, audit delay, the audit committee, and firm size explain only 18.73% of the variation
in audit quality. The remaining 81.27% is influenced by external factors outside the model, such as auditor rotation,
audit firm reputation, and auditor industry specialization.