Faktor-Faktor Yang Mempengaruhi Kualitas Audit: Audit Fee, Ukuran Perusahaan Klien dan Ukuran KAP

Audit quality plays a crucial role in ensuring the reliability of financial statements; however, the determinants influencing audit quality remain empirically inconsistent. Several studies report that audit fees, client firm size, and the size of Public Accounting Firms (PAFs) significantly affect audit quality, while other findings indicate negative or insignificant effects. To address these inconsistencies, this study employs a Systematic Literature Review (SLR) approach with a qualitative research design. The literature was collected from academic databases and analyzed descriptively by categorizing findings based on the direction of the relationships between variables. The results indicate that audit fees, client firm size, and PAF size influence audit quality, although the direction and significance of these effects vary across studies due to differences in industry context, research periods, methodologies, and proxies used to measure audit quality. In addition, this study identifies other variables that warrant further investigation, including audit tenure, auditor rotation, auditor independence, and financial performance.