PENGARUH KEPEMILIKAN KELUARGA, KEBERAGAMAN ETNIS DEWAN, DAN RISIKO LITIGASI TERHADAP BIAYA AUDIT

MAHAINI, MUHAMMAD FITRAH and Novrinsa, Agil (2023) PENGARUH KEPEMILIKAN KELUARGA, KEBERAGAMAN ETNIS DEWAN, DAN RISIKO LITIGASI TERHADAP BIAYA AUDIT. Undergraduate thesis, Sriwijaya University.

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Abstract

This study examines the effect of family ownership, board ethnic diversity, and litigation risk on audit fees. The sample for this study is non-financial companies that listed on the Indonesia Stock Exchange for 2018-2021. The purposive sampling result show that the number of observational data obtained in this study is 489 company-years. The data analysis technique used is panel data regression with STATA SE 14 version. Based on the results of the common effect model, shows that family ownership and litigation risk in a company do not affect the amount of audit fees on the company, while the board ethnic diversity of the company has a positive effect on audit fees.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Biaya Audit, Kepemilikan Keluarga, Keberagaman Etnis Dewan, Risiko Litigasi
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Fitrah Mahaini
Date Deposited:	05 Jun 2023 06:50
Last Modified:	05 Jun 2023 06:50
URI:	http://repository.unsri.ac.id/id/eprint/107066

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