PENGARUH OPINI AUDIT, KOMITE AUDIT, RISIKO AUDIT DAN PERGANTIAN MANAJEMEN TERHADAP AUDIT FEE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2019-2022

SIMATUPANG, IRENE KEZIA MINARIA and Wahyudi, Tertiarto (2024) PENGARUH OPINI AUDIT, KOMITE AUDIT, RISIKO AUDIT DAN PERGANTIAN MANAJEMEN TERHADAP AUDIT FEE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2019-2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of audit opinion, audit committee, audit risk and management turnover on audit fees. The object of this research is a Banking Company listed on the IDX. This study used secondary data. The research method used is quantitative research method. Data analysis was carried out using quantitative analysis methods that use statistical formula data from the financial statements of banking companies for research data. The results showed that the audit opinion examined from the number of unqualified fair opinions with explanatory paragraphs and audit risks examined from the calculation of non-performing loans of banking companies had an influence on audit fees. Meanwhile, the audit committee examined from the effectiveness of the number of meetings and management changes examined from the change of position of director or commissioner of banking companies has no influence on audit fees.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Opini Wajar Tanpa Pengecualian, Kredit Bermasalah, Efektivitas Rapat, Pergantian Manajemen
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Irene Kezia Minaria Simatupang
Date Deposited: 19 Jan 2024 03:58
Last Modified: 19 Jan 2024 03:58
URI: http://repository.unsri.ac.id/id/eprint/138785

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