PENGARUH PROFITABILITAS, LEVERAGE, KOMPLEKSITAS PERUSAHAAN, TIPE KEPEMILIKAN PERUSAHAAN, DAN AUDIT PARTNER TENURE TERHADAP BESARAN BIAYA AUDIT DI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022

MANURUNG, DIAN FEBE ANGGINI and Khamisah, Nur (2024) PENGARUH PROFITABILITAS, LEVERAGE, KOMPLEKSITAS PERUSAHAAN, TIPE KEPEMILIKAN PERUSAHAAN, DAN AUDIT PARTNER TENURE TERHADAP BESARAN BIAYA AUDIT DI PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of profitability, leverage, company complexity, company ownership type, and audit partner tenure on the amount of audit fees in non-financial companies listed on the Indonesia Stock Exchange in 2022. The population in this study were non-financial companies listed on the Indonesia Stock Exchange in 2022. The sample determination method used was purposive sampling and obtained 145 samples in the form of company financial report data in accordance with the sample selection criteria. The data analysis technique used is multiple linear regression analysis using SPSS version 25. The results showed that profitability, leverage, and type of company ownership have a significant positive effect on the amount of audit fees. Company complexity and audit partner tenure have no effect on the amount of audit fees.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Audit fee size, profitability, leverage, firm complexity, firm ownership type, and audit partner tenure.
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Dian Febe Anggini
Date Deposited: 03 May 2024 03:35
Last Modified: 03 May 2024 03:35
URI: http://repository.unsri.ac.id/id/eprint/143619

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