Literatur Review: Peran Komite Audit Dalam Menentukan Biaya Audit dan Biaya Non-Audit
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Abstract
Studi ini dirancang untuk mengkaji dampak mekanisme tata kelola perusahaan, terutama yang berkaitan dengan karakteristik komite audit, terhadap penetapan biaya audit dan biaya non-audit dengan menggunakan pendekatan tinjauan pustaka yang terstruktur. Adapun metode yang diterapkan adalah Systematic Literature Review (SLR) melalui penelaahan terhadap 15 artikel ilmiah yang bersumber dari basis data Scopus dan Sinta dalam rentang waktu 2018 hingga 2025. Proses pemilihan artikel dilaksanakan dengan mempertimbangkan mutu jurnal, keterkaitan tema, serta keselarasan variabel yang digunakan dalam penelitian. Temuan yang diperoleh mengindikasikan bahwa keterkaitan antara tata kelola perusahaan dan besaran biaya audit tidak menunjukkan pola yang seragam di seluruh literatur yang dikaji. Dari perspektif permintaan, komite audit yang efektif cenderung meningkatkan biaya audit karena mendorong kualitas pemeriksaan yang lebih tinggi. Sebaliknya, dari perspektif risiko, tata kelola yang kuat dapat menurunkan biaya audit melalui pengurangan persepsi risiko auditor. Selain itu, keberagaman gender dalam komite audit menunjukkan pengaruh yang bervariasi tergantung pada konteks negara. Pada biaya non-audit, tata kelola berperan penting dalam mengendalikan penggunaan jasa tambahan guna menjaga independensi auditor. Secara keseluruhan, penelitian ini menegaskan bahwa dinamika biaya audit dan non-audit dipengaruhi oleh interaksi antara kualitas pengawasan internal, risiko institusional, dan karakteristik perusahaan.
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