Audit Tenure, Audit Fee and Audit Quality: The Mediating Role of Firm Size
DOI:
https://doi.org/10.52158/jaa.v5i1.1562Keywords:
Audit Tenure, Audit Fee, Firm Size, Audit Quality, Big Four Auditor, Islamic Capital Market, Indonesian Sharia Stock Index (ISSI)Abstract
Recurrent irregularities in auditing practices across the globe, Indonesia included, have intensified the call for rigorous scrutiny of the factors that shape audit quality and the integrity of financial reporting. Concurrently, the swift growth of the Islamic capital market has elevated the need for reliable and ethically grounded disclosure. Drawing on a sample of food and beverage manufacturers listed on the Indonesian Sharia Stock Index (ISSI) over the 2021–2024 window, this study examines whether audit tenure and audit fee predict audit quality, and whether firm size acts as an intermediary in those relationships. The novelty of this study lies in its exclusive focus on ISSI-listed food and beverage firms a context that has been systematically underexplored in prior audit quality research and its simultaneous treatment of firm size as a mediating variable rather than as a control or moderating variable, offering a distinct analytical contribution to the audit quality literature in the Islamic capital market setting. A positivist, quantitative design was applied, employing multiple linear regression, binary logistic regression, and path analysis. Secondary data sourced from the annual financial statements of 24 companies generated 96 firm-year observations through purposive sampling. The Big Four/non-Big Four dichotomy was used as the audit quality proxy, following DeAngelo (1981) and Lumban Gaol and Sitohang (2020), with the acknowledgment that this proxy captures reputational rather than technical quality differences. Results reveal that: (1) audit tenure exerts no statistically significant influence on audit quality; (2) audit fee positively and significantly drives audit quality; (3) firm size has no significant bearing on audit quality; (4) audit tenure does not significantly determine firm size; (5) audit fee positively and significantly predicts firm size; (6) firm size fails to transmit the effect of audit tenure onto audit quality; and (7) firm size likewise fails to transmit the effect of audit fee onto audit quality. These findings establish audit fee as the dominant direct driver of audit quality in the ISSI food and beverage sector, operating independently of firm scale.
Keywords: audit tenure, audit fee, firm size, audit quality, Big Four auditor, Islamic capital market, Indonesian Sharia Stock
References
Agoes, S. (2012). Auditing: Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik (4th ed.). Salemba Empat.
Al-Thuneibat, A. A., Al-Issa, R. T., & Baker, R. A. (2011). Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan. Managerial Auditing Journal, 26(4), 317–334.
Alpratama, R. H., & Haq, A. (2025). Audit tenure, auditor industry specialization, firm size berpengaruh terhadap kualitas audit. Jurnal Akuntansi, 5(2), 1689–1698.
Ananda, C., & Faisal, F. (2023). Audit fees, audit tenure, auditor industry specialization, audit firm size, and audit quality: Evidence from Indonesian listed companies. Jurnal Dinamika Akuntansi dan Bisnis, 10(2), 213–230.
Ardani, S. V. (2017). Pengaruh tenure audit, rotasi audit, audit fee terhadap kualitas audit dengan komite audit sebagai variabel moderasi. Jurnal Akuntansi, 6(1), 1–12.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199.
Effendi, E., & Ulhaq, R. D. (2021). Pengaruh Audit Tenure, Reputasi Auditor, Ukuran Perusahaan, dan Komite Audit. Penerbit Adab.
Fajrina, & Rohkayatim. (2021). Pengaruh audit tenure dan ukuran perusahaan terhadap kualitas audit perusahaan yang terdaftar di Indeks LQ45 Bursa Efek Indonesia. Jurnal Akuntansi, 13(2), 45–58.
Harianja, N., & Sudjiman, P. E. (2020). Pengaruh ukuran perusahaan, audit tenure, dan komite audit terhadap kualitas audit pada perusahaan sektor properti yang terdaftar di BEI tahun 2017–2020. Jurnal Akuntansi dan Keuangan, 8(1), 112–125.
Hidayat, & Jatiningsih. (2017). Pengaruh masa audit, reputasi KAP, dan umur perusahaan terhadap kualitas audit. Jurnal Akuntansi Indonesia, 6(2), 77–91.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Jessica, et al. (2021). Pengaruh audit fee, masa kerja audit, rotasi audit, dan komite audit terhadap kualitas audit perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Kontemporer, 13(1), 55–68.
Kristianto, & Pangaribuan. (2022). The effect of audit tenure, company size, and audit delay on audit quality: Study on non-financial sector listed on IDX for the 2019–2021 period. Jurnal Akuntansi dan Keuangan, 10(1), 88–102.
Lumban Gaol, R., & Sitohang, M. (2020). Pengaruh pergantian auditor, ukuran KAP, solvabilitas, dan umur perusahaan terhadap audit report lag. Jurnal Riset Akuntansi dan Keuangan, 6(2), 207–228.
Mulyadi. (2016). Auditing (6th ed.). Salemba Empat.
Nurgina, & Nurmalina. (2024). Pengaruh ukuran perusahaan dan kompleksitas audit terhadap kualitas audit pada perusahaan manufaktur. Jurnal Akuntansi dan Auditing Indonesia, 28(1), 45–59.
Otoritas Jasa Keuangan. (2023). Peraturan OJK Nomor 9 Tahun 2023 tentang Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik. OJK.
Patria, A., Lestari, S., Saputra, E., & Maulana, A. R. (2025). Pengaruh ukuran perusahaan dan pergantian auditor terhadap nilai perusahaan dengan audit delay sebagai variabel mediasi pada perusahaan manufaktur di BEI. Jurnal Lentera Akuntansi, 8(1), 33–47.
Ramadhan, I. N., & Laksito, H. (2018). Pengaruh reputasi KAP, audit tenure, dan biaya audit terhadap kualitas audit. Diponegoro Journal of Accounting, 7(4), 1–13.
Spence, M. (1973). Job market signaling. Quarterly Journal of Economics, 87(3), 355–374.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suryani, I. (2021). Pengaruh ukuran perusahaan terhadap kualitas laporan keuangan perusahaan manufaktur. Jurnal Ilmu Akuntansi, 14(2), 112–124.
Wardani, T. J., Bambang, & Waskito, I. (2022). Pengaruh fee audit, audit tenure, dan rotasi audit terhadap kualitas audit. Jurnal Riset Mahasiswa Akuntansi, 2(1), 112–124.
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Prentice-Hall.
Yasmin. (2023). Pengaruh rotasi KAP, audit tenure, dan ukuran perusahaan terhadap kualitas audit pada perusahaan manufaktur. Jurnal Ilmu Akuntansi, 11(1), 55–68.
Yusuf, A., Anthoni, L., & Suherman, A. (2022). Pengaruh intellectual capital, good corporate governance, dan audit internal terhadap kinerja keuangan dengan ukuran perusahaan sebagai variabel mediasi. Jurnal Ekonomi dan Bisnis, 15(2), 201–218.
Yusuf, A., & Suherman, A. (2021). Pengaruh likuiditas dan profitabilitas terhadap kebijakan dividen dengan ukuran perusahaan sebagai variabel mediasi. Jurnal Akuntansi dan Bisnis Indonesia, 9(1), 44–58.
Zulfikar, & Waharini. (2019). Pengaruh audit fee dan ukuran KAP terhadap kualitas audit pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI. Jurnal Akuntansi, 11(1), 34–47.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Juju Nuryanti, Rd.Amar Muslih, Lina Yulianti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This 