Volume 2 Issue 2 | 2025 | View PDF
Paper Id:IJMSM-V2I2P107
doi: 10.71141/30485037/V2I2P107

The Role of the Audit Committee as a Moderating Determinant of Audit Quality

Samuel Kelvin Ngawing, Temy Setiawan, Theresia Hesti Bwarleling

Citation:
Samuel Kelvin Ngawing, Temy Setiawan, Theresia Hesti Bwarleling, "The Role of the Audit Committee as a Moderating Determinant of Audit Quality" International Journal of Multidisciplinary on Science and Management, Vol. 2, No. 2, pp. 73-82, 2025.

Abstract:
This study investigates the importance of audit quality in improving the credibility of financial statements, which is important for a mature decision-making process for stakeholders by analyzing the effect of audit switching, audit tenure, audit fees, and time budget pressure on audit quality with the audit committee as a moderating variable. The sample used in this study is a non-cyclical Consumer Company listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This study provides a new perspective by examining the effect of audit switching, audit tenure, audit fees, and time budget pressure on audit quality with the audit committee as moderation in the context of the non-cyclical consumer sector in Indonesia. In addition, this study highlights the factors that influence audit quality.

Keywords: Auditor Switching, Audit Tenure, Fee Audit, time budget pressure, Audit Quality, Komite Audit.

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