PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP FEE AUDIT (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEI PADA TAHUN 2016-2020)

PUTRI, FARADILAH and Saftiana, Yulia and Kalsum, Umi (2022) PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP FEE AUDIT (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEI PADA TAHUN 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine influence of company complexity, company size, and size of the Public Accounting Firm on audit fee. The method used in this reseacrh is quantitative approach and the data used is secondary data sourced from audited annual reports of financial companies listed in the IDX in the year 2016-2020 from the website of Indonesia Stock Exchange www.idx.co.id. The sample obtained 42 companies sample which meet the criteria for five years observation with total 210 unit analysis with purposive sampling technique. The data technique analysis and testing hypothesis in this reseach were analyzed using descriptive statistic analysis and multiple regression analysis. The results showed that partially the company complexity, company size, and size of the Public Accounting Firm influence on audit fee in financial companies listed in Indonesia Stock Exchange in the year 2016-2020.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kompleksitas Perusahaan, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik, Fee Audit
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD69 Other Including business consultants, capacity, size of industries, etc.
H Social Sciences > HD Industries. Land use. Labor > HD8038 Professions (General). Professional employees
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Faradilah Putri
Date Deposited: 24 Mar 2022 06:07
Last Modified: 24 Mar 2022 06:07
URI: http://repository.unsri.ac.id/id/eprint/66883

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