The Determinants of Audit Quality with Audit Committee as a Moderating Variable

This study aims to examine the effect of audit fees, audit tenure, and company size on audit quality, with the audit committee as a moderating variable in property companies listed on the Indonesia Stock Exchange during the 2023 - 2025 period. This study used a quantitative approach with secondary data obtained from company annual reports. The sample was selected using a purposive sampling technique, resulting in 174 data observations for analysis. The results indicate that audit fees and company size have a positive and significant effect on audit quality, while audit tenure has no significant effect. Simultaneously, all variables in the model have a significant effect on audit quality. Furthermore, the audit committee was unable to moderate the relationship between audit fees, audit tenure, and company size on audit quality. These findings suggest that audit quality is determined more by audit fees and company characteristics than by the length of the auditor-client relationship or audit committee oversight.