KUALITAS AUDIT DALAM PRESPEKTIF FEE AUDIT: ANALISIS PERBEDAAN BIG 4 DAN NON-BIG 4 SEKTOR INFRASTRUKTUR

Abstract

Abstract

Quality of an audit is a factor in ensuring the credibility of the financial statements of companies listed on the capital market. An external indicator often used to assess audit quality is the audit fee paid to the Public Accounting Firm (KAP); higher audit fees are often associated with the complexity of the audit, the auditor's competence, and the extent of the examination procedures carried out. This study aims to analyze the comparison of audit fees between Big 4 and Non-Big 4 KAPs, as well as to describe the implications of audit quality on infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. This study uses a quantitative descriptive approach by analyzing secondary data in the form of annual financial statements published on the official IDX website. The results of the study indicate that there is a significant difference in audit fees between Big 4 and Non-Big 4 KAPs throughout the observation period. The Big 4 consistently have higher average audit fees compared to Non-Big 4 firms, indicating a market perception that Big 4 accounting firms are capable of providing more reliable audit quality. Nevertheless, the increase in audit fees at some companies using Non-Big 4 firms shows that audit quality competition in Indonesia is increasingly developing. This study concludes that audit fees serve as an important reflection in assessing audit quality, especially for companies with large-scale and complex operations.

Keywords: Fee Audit; Audit Quality; Big 4; Non-Big 4

Abstrak

Kualitas audit merupakan faktor dalam memastikan kredibilitas laporan keuangan perusahaan yang terdaftar di pasar modal. Indikator eksternal yang sering digunakan dalam menilai kualitas audit adalah fee audit yang dibayarkan kepada Kantor Akuntan Publik (KAP), tingginya fee audit sering dikaitkan dengan kompleksitas audit, kompetensi auditor, dan luasnya prosedur pemeriksaan yang dilakukan. Penelitian ini bertujuan menganalisis perbandingan fee audit antara KAP Big 4 dan Non-Big 4, serta menggambarkan implikasinya kualitas audit pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan menganalisis data sekunder berupa laporan keuangan tahunan yang dipublikasikan situs resmi BEI. Hasil penelitian menunjukkan terdapat selisih fee audit yang signifikan antara KAP Big 4 dan Non-Big 4 seluruh periode pengamatan. Big 4 secara konsisten memiliki rata-rata fee audit yang lebih tinggi dibandingkan Non-Big 4, yang mengindikasikan adanya persepsi pasar bahwa KAP Big 4 mampu memberikan kualitas audit yang lebih andal. Meskipun demikian, peningkatan fee audit pada beberapa perusahaan menggunakan Non-Big 4 menunjukkan kompetisi kualitas audit di Indonesia semakin berkembang. Penelitian ini menyimpulkan bahwa fee audit menjadi cerminan penting dalam menilai kualitas audit, terutama pada perusahaan dengan skala dan kompleksitas operasi yang tinggi.

Kata Kunci: Biaya Audit; Kualitas Audit; Big 4; Non-Big 4