Audit Tenure, Audit Committee, Audit Fee, Audit Delay: Effect on Audit Quality

https://doi.org/10.35912/jakman.v7i1.4958
Published: Dec 2, 2025

Abstract:

Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023.

Methodology/approach: The research uses a quantitative approach with secondary data obtained from annual reports of basic materials sector companies listed on the IDX for the years 2020–2023. Sampling was conducted using purposive sampling, and analysis was performed using logistic regression through IBM SPSS 26 software.

Results/findings: The results indicate that audit tenure, audit committee, audit fee, and audit delay simultaneously affect audit quality. The Nagelkerke R Square value of 0.590 shows that these variables explain 59% of the variation in audit quality. The model also has an overall prediction accuracy of 88%.

Conclusions: The research concludes that audit tenure, audit committee, audit fee, and audit delay simultaneously have a significant effect on audit quality in basic materials manufacturing companies listed on the IDX for the 2020–2023 period.

Limitations: This study is limited to companies in the basic materials sector listed on the IDX during 2020–2023, which may restrict the generalizability of the findings to other sectors.

Contribution: The findings provide insights for companies, auditors, and regulators on the importance of monitoring mechanisms such as audit tenure, audit committee, audit fees, and audit delay in ensuring audit quality, particularly in the basic materials sector.

Keywords:
1. Audit Committee
2. Audit Delay
3. Audit Fee
4. Audit Quality
5. Audit Tenure
Authors:
1 . Anapi Rahman
2 . Artie Arditha Rachman
3 . Irawan Irawan
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How to Cite
Rahman, A. ., Rachman, A. A. ., & Irawan, I. (2025). Audit Tenure, Audit Committee, Audit Fee, Audit Delay: Effect on Audit Quality. Jurnal Akuntansi, Keuangan, Dan Manajemen, 7(1), 1–13. https://doi.org/10.35912/jakman.v7i1.4958
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Issue & Section
Vol. 7 No. 1 (2025): Desember
Articles
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References

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    Hartaty, H., & Dianawati, W. (2024). the Association Between Audit Fee and Audit Quality: a Meta-Analysis Study. Jurnal Ekonomi Dan Bisnis Airlangga, 34(1), 77–98. https://doi.org/10.20473/jeba.v34i12024.77-98

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    Sanjaya, M., & Anggraeni, D. (2023). Pengaruh Audit Tenure, Time Budget Pressure, dan Fee Audit terhadap Audit Quality Pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2021. Akuntoteknologi, 15(1). https://doi.org/10.31253/aktek.v15i1.2013

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    Solin, Y. P. K., Banurea, W. M., Teng, H. S., & Piter, J. (2025). The Influence of Audit Fee, Audit Tenure, Auditor Rotation, and Company Size on Audit Quality of Banking Companies Listed on the Indonesia Stock Exchange for the 2021-2023 Period. International Journal of Economic Social and Technology, 4(2), 67–74.

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  2. Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and Assurance Services Sixteenth Edition. In Pearson Education Limited.
  3. Bako, P. M. (2024). Audit committee attributes, audit quality and performance of oil and gas companies. International Journal of Financial, Accounting, and Management, 5(4), 525–536. https://doi.org/10.35912/ijfam.v5i4.1634
  4. Cahyadi, N. (2022). Pengaruh Audit Tenure, Fee Audit, Komite Audit, Dan Ukuran Perusahaan Terhadap Kualitas Audit. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 3(2), 166–175. https://doi.org/10.31258/current.3.2.166-175
  5. Damayanti, E. W., & Aufa, M. (2022). Pengaruh Audit Fee dan Audit Tenure Terhadap Kualitas Audit. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 1(3), 497–512. https://doi.org/10.54443/sinomika.v1i3.293
  6. Darmawan, M. S., & Ardini, L. (2021). Pengaruh Audit Fee, Audit Tenure, Dan Auditor Switching Pada Audit Report Lag Dengan Moderasi Spesialisasi Auditor Industri. Jurnal Ilmu Dan Riset Akuntansi, 10(5), 1–18.
  7. Ghozali. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 Edisi 10.
  8. Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 Edisi 9.
  9. Ginanjar, Y., Riyadi, W., & Sholikah, H. (2024). Audit Fee, Audit Tenure, and Audit Rotation on Audit Quality in Manufacturing Companies. Finance and Business Management Journal, 2(1), 49–57. https://doi.org/10.31949/fbmj.v2i1.10057
  10. Hartaty, H., & Dianawati, W. (2024). the Association Between Audit Fee and Audit Quality: a Meta-Analysis Study. Jurnal Ekonomi Dan Bisnis Airlangga, 34(1), 77–98. https://doi.org/10.20473/jeba.v34i12024.77-98
  11. Herdian, A. F., & Sudaryono, B. (2023). Pengaruh Rotasi Audit, Audit Fee, Audit Tenure Terhadap Kualitas Audit. Jurnal Ekonomi Trisakti, 3(1), 1481–1488. https://doi.org/10.25105/jet.v3i1.16168
  12. Herwidyawati, Y., Maidani, & Kuntadi, C. (2022). LITERATURE REVIEW PENGARUH AUDIT FEE, AUDIT TENURE, ROTASI AUDIT, AUDIT DELAY, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT. Journal of Comprehensive Science, 1(5), 1219–1223.
  13. Karnawati, Y., & Handayani, S. (2022). Analisis Faktor-Faktor yang Berpengaruh terhadap Audit Delay. Jurnal Ekonomi?: Journal of Economic, 13(1), 20–28. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/4389
  14. Morasa, J., Bawono, I. R., & Laksana, R. D. (2024). Impact of a Company’s Size and Audit Tenure on Audit Quality in Indonesia. Journal of Hunan University Natural Sciences, 51(3). https://doi.org/10.55463/issn.1674-2974.51.3.7
  15. Nope, D., & Sudarmadi. (2024). Pengaruh Ukuran Perusahaan, Audit Tenure, Audit Fee Dan Audit Delay Terhadap Kualitas Audit. Jurnal Nusa Akuntansi, 1(3), 1172–1194. https://doi.org/10.62237/jna.v1i3.179
  16. Nursyamsyiyah, V., Zakaria, A., Nasution, H., Akuntansi, P. S., Jakarta, U. N., Tenure, A., & Audit, K. (2024). Pengaruh Audit Delay , Audit Tenure , Dan Komite Audit. 5(2019), 779–793.
  17. Pamungkas, S. aji, Purnamasari, D. I., & Widyastuti, W. (2022). the Effect of Audit Tenure, Audit Fee, Audit Committee, and Company Size on Audit Quality. CURRENT Jurnal Kajian Akuntansi Dan Bisnis Terkini, 3(2), 166–175. https://current.ejournal.unri.ac.id
  18. Purba, R. B. (2023). Teori Akutansi: Sebuah Pemahaman untuk Mendukung Penelitian di Bidang Akuntansi Cetakan. In Jurnal Ilmu Pendidikan (Vol. 7, Issue 2).
  19. Ramadhan, I. D., & Mudzakar, M. K. (2022). The influence of abnormal audit fees, independence, and competence on audit quality. International Journal of Financial, Accounting, and Management, 4(1), 1–15. https://doi.org/10.35912/ijfam.v4i1.234
  20. Ramdani, D., & Prayitno, Y. H. (2023). The leverage and company size impact on delay in the audit. International Journal of Financial, Accounting, and Management, 5(3), 265–279. https://doi.org/10.35912/ijfam.v5i3.397
  21. Riswandi, D. I. (2023). Pengaruh Fee Audit Dan Tenure Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik Jakarta Timur. Jurnal Bisnis Terapan, 7(2), 143–158. https://doi.org/10.24123/jbt.v7i2.5954
  22. Rizkia, Y. M., & Barus, I. S. L. (2022). The Effect of Time Budget Pressure and Auditor’s Competency on Audit Quality. International Journal of Financial, Accounting, and Management, 4(3), 241–254. https://doi.org/10.35912/ijfam.v4i3.346
  23. Sanjaya, M., & Anggraeni, D. (2023). Pengaruh Audit Tenure, Time Budget Pressure, dan Fee Audit terhadap Audit Quality Pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2021. Akuntoteknologi, 15(1). https://doi.org/10.31253/aktek.v15i1.2013
  24. Saputra, A. J. (2023). Pengaruh Audit Tenure, Reputasi Kantor Akuntan Publik (KAP), dan Latar Belakang Pendidikan terhadap Kualitas Audit Wilayah Batam. International Journal of Financial, Accounting, and Management, 4(3), 209–219.
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  26. Sugiono. (2022). Metode Penelitian Kuantitatif, Kualitatif dan R&D.
  27. Tasya, S. A., & Kuntadi, C. (2024). Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit. Jurnal Inovasi Ekonomi Syariah Dan Akuntansi, 1(3), 112–129. https://doi.org/10.61132/jiesa.v1i3.132
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  30. Yasmin, G. S. (2024). Pengaruh Audit Tenure, Audit Delay, Fee Audit, Reputasi KAP dan Auditor Switching terhadap Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2020-2022). 1–84.
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