PENGARUH KAM DISCLOSURE DAN KEPEMILIKAN ASING TERHADAP BIAYA AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2022-2023)

AULIA, MUTMAINAH NURUL and Novriansa, Agil (2025) PENGARUH KAM DISCLOSURE DAN KEPEMILIKAN ASING TERHADAP BIAYA AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2022-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of KAM Disclosure and foreign ownership on audit fees. The research objects are manufacturing companies in 2022-2023. Using purposive sampling method, the number of samples in this study is 112 companies with a total of 224 observations. This study uses a quantitative approach with secondary data. The testing in this study uses panel data regression analysis technique with STATA version 17 analysis tool. The results of the Random Effect Model (REM) show that KAM disclosure has no effect on audit fees. However, foreign ownership has a significant positive effect on audit fees. This indicates that a higher proportion of foreign ownership drives demands for higher audit quality and more in-depth oversight, which in turn increases audit fees. Keywords: Key Audit Matters Disclosure, Foreign Ownership, and Audit Fees.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Key audit matters disclosure, kepemilikan asing, dan biaya audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mutmainah Nurul Aulia
Date Deposited:	12 Sep 2025 07:39
Last Modified:	12 Sep 2025 07:39
URI:	http://repository.unsri.ac.id/id/eprint/183882

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