Determinan Kualitas AUDIT pada Perusahaan Food And Beverage dengan Moderasi Komite Audit

This study examines the effect of audit fee, audit tenure, and audit rotation on audit quality, with the audit committee acting as a moderating variable. Audit quality is a crucial element for enhancing stakeholder confidence in corporate financial statements, especially in highly dynamic business sectors. The research focuses on food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This sector was selected due to its dense operational characteristics and susceptibility to financial reporting manipulation. The sample was selected using a purposive sampling technique based on specific criteria, resulting in 20 eligible companies, thereby obtaining 100 firm-year observations over the five year observation period. The research data were analyzed using the Generalized Estimating Equation (GEE) Logistic Regression method. This method was specifically chosen because the dependent variable is binary (Big Four and Non-Big Four audit firms) and the data have a longitudinal or panel structure. The statistical results show that empirically, audit fee and audit tenure have a positive and significant effect on audit quality. Conversely, audit rotation was found to have no significant effect on audit quality. Furthermore, the audit committee is not proven to moderate the effect of audit fee, audit tenure, or audit rotation on audit quality. The findings indicate that audit quality in this sector is more strongly explained by the adequacy of audit fees and the auditor's deep understanding of the client, compared to mandatory audit firm rotation or simply the meeting intensity of the audit committee.