PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN PEMERINTAH, DAN KONEKSI POLITIK TERHADAP BIAYA AUDIT (STUDI KASUS DI SELURUH PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)

PRIBADI, TANTRI WEDARI and Burhanudin, Burhanudin and Novriansa, Agil (2023) PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN PEMERINTAH, DAN KONEKSI POLITIK TERHADAP BIAYA AUDIT (STUDI KASUS DI SELURUH PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically test the relationship between managerial ownership, government ownership and political connections on audit fees. The population used in this research is all non-financial companies listed on the Indonesia Stock Exchange spanning for the 2019-2021. There are 315 samples obtained using purposive sampling method. The analysis technique used is panel data regression analysis using the Eviews 12 program. The results of this study show that managerial ownership has no effect on audit fees. Government ownership and political connections have a positive effect on audit fees. In addition, the results of this study show that the control variable firm size has a positive effect on audit fees.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Penelitian ini bertujuan untuk menguji secara empiris hubungan antara kepemilikan manajerial, kepemilikan pemerintah dan koneksi politik terhadap biaya audit. Populasi yang digunakan pada penelitian ini adalah seluruh perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Terdapat 315 sampel yang diperoleh dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan program Eviews 12. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap biaya audit. Kepemilikan pemerintah dan koneksi politik berpengaruh positif terhadap biaya audit. Selain itu, hasil penelitian ini menunjukkan bahwa variabel kontrol ukuran perusahaan berpengaruh positif terhadap biaya audit.
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tantri Wedari Pribadi
Date Deposited:	26 Oct 2023 02:06
Last Modified:	26 Oct 2023 02:06
URI:	http://repository.unsri.ac.id/id/eprint/130079

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