THE ANALYSIS OF COMPANY COMPLEXITY, PROFITABILITY, AND AUDIT COMMITTEE GENDER DIVERSITY AND FINANCIAL EXPERTISE ON AUDIT FEES

ALFAINI, LUTHFITA and Nurullah, Asfeni (2023) THE ANALYSIS OF COMPANY COMPLEXITY, PROFITABILITY, AND AUDIT COMMITTEE GENDER DIVERSITY AND FINANCIAL EXPERTISE ON AUDIT FEES. Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to investigate the impact of company complexity, profitability, audit committee gender diversity and financial expertise on audit fees. The study was conducted using quantitative research method. The research objects are companies in the financial sector listed on the Indonesian Stock Exchange in 2019-2021. The sample used in this study was 120 samples, obtained based on the method of purposive sampling with an observation period of 3 years. The data is analyzed using SPSS 25 software. Data analysis techniques used in this study are statistical descriptive, classical assumption tests, multiple linear regression test, and hypothesis tests. The results show the company complexity and profitability are associated with audit fees. While, gender diversity and financial expertise in the audit committees do not affect the audit fees.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit fee, complexity, profitability, gender diversity, financial expertise, audit committee, financial sector
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Luthfita Alfaini
Date Deposited:	21 Jul 2023 02:49
Last Modified:	21 Jul 2023 02:49
URI:	http://repository.unsri.ac.id/id/eprint/119128

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