Pengaruh Komite Audit, Independensi Auditor, Spesialisasi Industri Auditor, dan Laporan Keberlanjutan Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024

Abstract

The purpose of this study is to determine and test the influence of audit committees, auditor independence, auditor industry specialization, and sustainability reports on audit quality in energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. This study used a purposive sampling technique with a total of 136 observations from a total sample of 36 companies. Annual reports and sustainability reports obtained from the IDX or company websites were collected and used as research data. Logistic regression analysis using SPSS software was used as the analytical technique for this study. The results showed that all independent variables simultaneously affected audit quality. Partially, the audit committee and sustainability reports had a significant negative effect on audit quality, while the auditor independence and auditor industry specialization did not significantly affect audit quality.