Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Kualitas Audit pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2022–2025
DOI:
https://doi.org/10.52158/jaa.v5i1.1592Keywords:
: Firm Size, Profitability, Audit Quality, Return on Assets (ROA), SEM-PLSAbstract
This study aims to analyze the effects of firm size and profitability on audit quality among food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. Using a quantitative approach and the SEM-PLS method, the study employed 10 company samples selected through purposive sampling. The results indicate that firm size has a negative and significant effect on audit quality, whereas profitability has no significant effect.
Keywords: Firm Size, Profitability, Audit Quality, Return on Assets (ROA), SEM-PLS.
References
Azman, A. A., Amir, A. S., Zaidi, Z., Isa, E. V. M., & Hassan, A. (2024). Government-Linked Companies, Audit Quality, and Firm Size: Key Determinants of Firm Performance in Malaysia. Deleted Journal, 3(2), 77–87. https://doi.org/10.31289/jbi.v3i2.5391.
Ajaegbu, E. E., & Mmayie, S.-J. (2025). Resolving Principal Agent Conflicts: Revisiting Agency Theory Through the Lens of Internal Audit. 1050–1059. https://doi.org/10.38124/ijisrt/25oct380.
CNBC Indonesia. (2024). Negara terindikasi rugi Rp371,8 miliar, Kejagung tanggapi kasus Indofarma. Diakses dari https://www.cnbcindonesia.com/market/20240522145036-17-540541/negara-terindikasi-rugi-rp3718-m-kejagung-tanggapi-kasus-indofarma.
Caroline, C., Malau, M., & Lumbantoruan, R. (2025). Pengaruh Profitabilitas, Kualitas Audit, Ukuran Perusahaan, dan Komite Audit Terhadap Kualitas Laba. Journal of Artificial Intelligence and Digital Business, 4(3), 4746–4756. https://doi.org/10.31004/riggs.v4i3.2686.
Cahyaningtyas, N., Subkhan, M., & Muslim, A. I. (2025). Pengaruh ukuran perusahaan dan komite audit terhadap kualitas audit. Jurnal Riset Ekonomi Dan Bisnis Mahasiswa, 6(1), 54–62. https://doi.org/10.23969/brainy.v6i1.139
Dewita, T. H., & NR, E. (2023). Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit. Jurnal Eksplorasi Akuntansi (JEA), 5(1), 370–384.
Detik Finance. (2019). Laporan keuangan terbukti cacat, ini sederet sanksi Garuda. Kementerian Keuangan Republik Indonesia. (2019). Ditemukan pelanggaran pada audit laporan keuangan Garuda, izin AP Kasner Sirumapea dibekukan. Diakses dari https://finance.detik.com/bursa-dan-valas/d-4604463/laporan-keuangan-terbukti-cacat-ini-sederet-sanksi-garuda.
Deis, D. R., & Giroux, G. A. (1992). Determinants of audit quality in the public sector. The Accounting Review, 67(3), 462–479.
Dzikrullah, A., Harymawan, I., & Ratri, M. (2020). Internal audit functions and audit outcomes: Evidence from Indonesia. Cogent Business & Management, 7. https://doi.org/10.1080/23311975.2020.1750331.Dzikrullah, A., Harymawan, I., & Ratri, M. (2020). Fungsi audit internal dan hasil audit: Bukti dari Indonesia. Cogent Business & Management , 7. https://doi.org/10.1080/23311975.2020.1750331.
De-Olivera, C. (2024). IDX Food and Beverage Companies Financial Reporting Timelines: Do Profitability, Auditor Opinion, and Company Size Play a Role?. Indonesian Journal of Sustainability Policy and Technology. https://doi.org/10.61656/ijospat.v2i2.232.
Effendi, E. (2021). Pengaruh Audit Tenure, Reputasi Auditor, Ukuran Perusahaan dan Komite Audit Terhadap Kualitas Audit. JIMEA: Jurnal Ilmiah MEA (Jurnal Ilmiah Manajemen, Ekonomi Dan Akuntansi), 5(2), 1475–1504. https://journal.stiemb.ac.id/index.php/mea/article/view/1411
Ernst & Young Indonesia. (2019). Laporan atas investigasi berbasis fakta PT Tiga Pilar Sejahtera Food Tbk.
Farid, M., & Baradja, L. (2022). PENGARUH FEE AUDIT, AUDIT TENURE, AUDIT ROTASI, UKURAN PERUSAHAAN KLIEN PADA KUALITAS AUDIT. Jurnal Ekonomi Trisakti. https://doi.org/10.25105/jet.v2i2.14750.Farid, M., & Baradja, L. (2022). PENGARUH BIAYA AUDIT, JAMAN AUDIT, ROTASI AUDIT, UKURAN PERUSAHAAN KLIEN PADA KUALITAS AUDIT. Jurnal Ekonomi Trisakti . https://doi.org/10.25105/jet.v2i2.14750.
Febrianty, F., & Raharja, S. (2020). Pengaruh profitabilitas terhadap audit report lag pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Diponegoro Journal of Accounting, 9(4), 1–12.
Hendra, J., Wulandari, T., Ramadhani, S., & Aprilia, N. (2025). Analisis Profitabilitas atau Rentabilitas. Jurnal Ekonomi Bisnis dan Akuntansi. https://doi.org/10.55606/jebaku.v5i1.5014.Hendra, J., Wulandari, T., Ramadhani, S., & Aprilia, N. (2025). Analisis Profitabilitas atau Profitabilitas. Jurnal Ekonomi Bisnis dan Kontansi . https://doi.org/10.55606/jebaku.v5i1.5014 .
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
Kasmir. (2019). Analisis Laporan Keuangan. Edisi Satu. Cetakan ke-12. Jakarta: PT. Raja Grafindo Persada.
Kalbuana, N., Taqi, M., Uzliawati, L., & Muchlish, M. (2025). Enhancing audit quality dynamics: Unveiling the impact of profitability, audit report lag, audit tenure, and auditee company size. Montenegrin Journal of Economics, 21(1), 67-77.
Kurniawan, C., & Kuntadi, C. (2024). Pengaruh Ukuran Perusahaan, Kualitas Manajemen, dan Kompleksitas Bisnis terhadap Kepatuhan Standar Audit. https://doi.org/10.61132/nuansa.v2i2.910
Kaçani, K. (2023). Audited financial statements increase the certainty and efficiency of decisions made by organizations. https://doi.org/10.5281/zenodo.7582431.
Mayasha, E., & Majidah, M. (2025). Audit Quality in Emerging Markets: Evidence from Indonesia’s Consumer Industry. American Journal of Economic and Management Business, 4(9), 1458–1470. https://doi.org/10.58631/ajemb.v4i9.283.
Mulyawati, I., & Munandar, A. (2022). Audit quality in mediating profitability and company value. International Journal of Social Science.
Maulana, R., & Sumardjo, M. (2020). Pengaruh audit quality, previous audit opinion, dan profitability terhadap opini audit going concern. Prosiding Seminar Nasional Ekonomi dan Bisnis.
Normasyhuri, K., & Natalelawati, I. (2022). Penentu Kualitas Audit dan Peran Moderasi Komite Audit. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2022.v32.i10.p02.
Nabilah, S., & Jarno, J. (2025). THE INFLUENCE OF THE AUDIT COMMITTEE, AUDITOR REPUTATION, AND COMPANY SIZE ON AUDIT QUALITY IN PROPERTY AND REAL ESTATE COMPANIES. Proceedings of Economics Business Innovation & Creativity. https://doi.org/10.32493/ebic.v2i1.51491.Nabilah, S., & Jarno, J. (2025). PENGARUH KOMITE AUDIT, REPUTASI AUDITOR, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT DI PERUSAHAAN PROPERTI DAN REAL ESTAT. Prosiding Ekonomi Bisnis Inovasi & Kreativitas . https://doi.org/10.32493/ebic.v2i1.51491.
Nurgina, S. A., & Nurmalina, R. (2024). Pengaruh Audit Tenure, Ukuran Perusahaan, dan Audit Delay terhadap Kualitas Audit. Indonesian Accounting Literacy Journal, 4(3), 204–214. https://doi.org/10.35313/ialj.v4i3.6113.
Nugraheni, P. C. R., & Suci, A. A. (2024). Pengaruh Independensi dan Profesionalisme Auditor terhadap Kualitas Audit. Akuntansi, 3(1), 39–51. https://doi.org/10.55606/akuntansi.v3i1.1456.
Pertiwi, N., & NR, E. (2020) umumnya diterbitkan dalam Jurnal Eksplorasi Akuntansi (Vol. 2, No. 4) dengan judul "Pengaruh Kualitas Komite Audit, Workload dan Rotasi Auditor terhadap Kualitas Audit".
Pesudo, D., & Nugroho, K. (2022). Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies. Jurnal AKSI (Akuntansi dan Sistem Informasi). https://doi.org/10.32486/aksi.v7i1.262.Pesudo, D., & Nugroho, K. (2022). Studi Tenure Audit, Reputasi Kantor Audit dan Kualitas Audit pada Perusahaan Manufaktur Indonesia. Jurnal AKSI (Akuntansi dan Sistem Informasi) . https://doi.org/10.32486/aksi.v7i1.262 .
Pramukti, A. (2024). Internal Audit versus External Audit: A Qualitative Perspective. Golden Ratio of Auditing Research. https://doi.org/10.52970/grar.v4i2.392.Pramukti, A. (2024). Audit Internal versus Audit Eksternal: Perspektif Kualitatif. Rasio Emas Penelitian Audit . https://doi.org/10.52970/grar.v4i2.392.
Pandit, A., & Agnihotri, M. (2024). The Conundrum of Auditors’ Independence: Insights from The Practitioners. International Research Journal on Advanced Engineering and Management (IRJAEM). https://doi.org/10.47392/irjaem.2024.0344.
Roidah, S., & Subekti, I. (2024). Pengaruh profitabilitas terhadap opini audit going concern. Jurnal SMBJ.
Saksakotama, Paramita Hana, dan Nur Cahyonowati. 2014. "Determinan Integritas Laporan Keuangan Perusahaan Manufaktur di Indonesia". Diponegoro Journal of Accounting, 3 (2): 1-13.
Sari, R., & Rahmi, M. (2021). Analisis Pengaruh Rotasi Auditor, Audit Tenure dan Reputasi KAP terhadap Kualitas Audit. Equity, 24(1), 123–140. https://doi.org/10.34209/equ.v24i1.2415
Septianawati, D. T., & Wening, N. (2021). Pengaruh Pengendalian Pemegang Saham Dan Tata Kelola Perusahaan Terhadap Kualitas Audit Perusahan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Apresiasi Ekonomi, 9(1), 121–131.
Silalahi, G. P. T., & Laksito, H. (2019). Pengaruh Kualitas Audit, Biaya Audit, dan Tenur Audit terhadap Kualitas Audit. Diponegoro Journal of Accounting
Sudarmadji, A. M., & Sularto, L. (2022). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Tipe Kepemilikan Perusahaan Terhadap Luas Voluntary Disclosure Laporan Keuangan Tahunan. Proceeding PESAT (Psikologi, Ekonomi, Sastra, Arsitek & Sipil), 2, A53-A61.
Saleh, M., & Riswadi, R. (2025). Legal Protection for Public Accountants in the Framework of Maintaining the Independence and Objectivity of Financial Report Audits. Indonesian Journal of Multidisciplinary Science, 4(10), 728–736. https://doi.org/10.55324/ijoms.v4i10.1148.
Subedi, M. (2022). Independent audit matters: mitigation of auditors’ independence issues and biases. Edpacs, 67(2), 15–23. https://doi.org/10.1080/07366981.2022.2125538.
Tarigan, T. M. (2017). Pengaruh Profitabilitas, Solvabilitas, Dan Opini Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Timeliness) Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Kwik Kian Gie School of Business.
Taqi, M., Rahmawati, R., Bandi, B., Murni, S., & Warsina, W. (2020). Audit Quality Attibutes and Client Factors. , 3, 1-13. https://doi.org/10.26905/afr.v3i1.3884.Taqi, M., Rahmawati, R., Bandi, B., Murni, S., & Warsina, W. (2020). Atribut Kualitas Audit dan Faktor Klien. , 3, 1-13. https://doi.org/10.26905/afr.v3i1.3884 .
Timothy, A. (2022). A Study of Financial Performance Using DuPont Analysis in a Supply Chain. The International Journal of Business & Management. https://doi.org/10.24940/theijbm/2022/v10/i11/bm2211-017.
Wardani, T. J., Bambang, & Waskito, I. (2020). Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit (Studi Pada Perusahaan Manufkatur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). Jurnal Risma, 2(1), 112–124.
Winda, W., & Hadiwibowo, I. (2023). PENGARUH REPUTASI KAP, AUDIT TENURE, UKURAN PERUSAHAAN, DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT. Jurnal Proaksi. https://doi.org/10.32534/jpk.v10i1.3734.
Witjaksono, A., Leidessya, A., Witjaksono, A., & Leidessya, A. (2024). Understanding the interplay of firm size, audit fees, and audit firm size in shaping financial report quality: empirical evidence from asean countries. Journal of Applied Finance & Accounting, 11(1). https://doi.org/10.21512/jafa.v11i1.10806
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Maya Al Zahra, Muwahhidin, Ismail, Jamaluddin, Muhammad Ansar
This work is licensed under a Creative Commons Attribution 4.0 International License.
This 