THE EFFECT OF CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND OWNERSHIP STRUCTURES ON AUDIT FEES

PUTRI, MEGA AULIA and Novriansa, Agil (2023) THE EFFECT OF CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND OWNERSHIP STRUCTURES ON AUDIT FEES. Undergraduate thesis, Sriwijaya University.

	Text RAMA_62201_01031281924053.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62201_01031281924053_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8MB) | Request a copy
	Text RAMA_62201_01031281924053_0029119001_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (3MB)
	Text RAMA_62201_01031281924053_0029119001_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (255kB) | Request a copy
	Text RAMA_62201_01031281924053_0029119001_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (174kB) | Request a copy
	Text RAMA_62201_01031281924053_0029119001_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (257kB) | Request a copy
	Text RAMA_62201_01031281924053_0029119001_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (87kB) | Request a copy
	Text RAMA_62201_01031281924053_0029119001_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (102kB) | Request a copy
	Text RAMA_62201_01031281924053_0029119001_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (127kB) | Request a copy

Abstract

This study aims to empirically examine the effect of chief executive officer (CEO) characteristics and ownership structures on audit fees. The observed factors of CEO characteristics include gender and tenure, while the ownership structures are foreign and institutional. The population in this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018 to 2022. A total of 930 company-year samples were obtained using the purposive sampling technique, but 45 data points were eliminated through outlier testing, resulting in 885 overall samples. The data analysis technique used is panel data regression using the STATA MP 17 program. The results of the Fixed Effect Model (FEM) with the additional cluster approach show that the gender and tenure of the CEO have no effect on audit fees, while foreign and institutional ownership positively affect audit fees.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit Fees, CEO Gender, CEO Tenure, Foreign Ownership, Insitutional Ownership
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mega Aulia Putri
Date Deposited:	11 Jan 2024 05:36
Last Modified:	11 Jan 2024 05:36
URI:	http://repository.unsri.ac.id/id/eprint/137928

Actions (login required)

View Item