PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KUALITAS AUDIT DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2021-2023)

Audit quality is essential in maintaining stakeholder confidence in corporate financial reporting. The increasing occurrence of audit failures in Indonesia suggests limitations in existing oversight mechanisms. This study examines the effect of corporate governance on audit quality, with profitability proxied by Return on Assets (ROA) as a moderating variable. Using a quantitative approach, this research analyzes secondary data from annual reports of manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023. Panel data regression with moderation analysis is applied to test the hypotheses. The findings reveal that corporate governance significantly influences audit quality. In addition, profitability strengthens the relationship between corporate governance and audit quality, indicating that financial performance enhances the effectiveness of governance mechanisms. These results contribute empirically by confirming the moderating role of ROA and provide practical implications for companies and regulators in improving audit quality.