PENGARUH UKURAN PERUSAHAAN, RISIKO PERUSAHAAN, PROFITABILITAS PERUSAHAAN, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP BIAYA AUDIT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

FITRIYANI, FITRIYANI and Pratiwi, Trie Sartika (2024) PENGARUH UKURAN PERUSAHAAN, RISIKO PERUSAHAAN, PROFITABILITAS PERUSAHAAN, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP BIAYA AUDIT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of company size, company risk, company profitability, and company complexity on audit fee. The population used in this study are State Owned Enterprise (BUMN) companies listed on the Indonesian Stock Exchange (BEI) for the 2018-2022 period. The sample was determined using a purposive sampling technique which resulted in a total sample of 22 companies. The analysis technique used in this study is multiple linier regression analysis using IBM SPSS software. The results of this study show that: (1) company size has a positive effect on audit fee; (2) company risk has a negative effect on audit fee; (3) company profitability has a positive effect on audit fee; and (4) company complexity has no effect on audit fee.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Biaya Audit, Ukuran Perusahaan, Risiko Perusahaan, Profitabilitas Perusahaan, dan Kompleksitas Perusahaan
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Fitriyani Fitriyani
Date Deposited:	02 May 2024 06:59
Last Modified:	02 May 2024 06:59
URI:	http://repository.unsri.ac.id/id/eprint/143633

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