PENGARUH RISIKO PERUSAHAAN, KARAKTERISTIK DEWAN KOMISARIS DAN INTENSITAS PERTEMUAN KOMITE AUDIT TERHADAP AUDIT FEE (STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGANYANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020)

MUTIA, DELA and Aspahani, Aspahani and Novriansa, Agil (2022) PENGARUH RISIKO PERUSAHAAN, KARAKTERISTIK DEWAN KOMISARIS DAN INTENSITAS PERTEMUAN KOMITE AUDIT TERHADAP AUDIT FEE (STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGANYANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The research aims to empirically examine the effect of risk, board of commissioner composition and intensity of audit committee meeting on audit fee. Some of the control variables used consist of firm size, audit firm size and audit complexity. The population used in this study is a non financial companies listed on the Indonesia stock exchange (IDX) for the period 2018-2020 with purposive sampling as a method of determining the sample. The sampel in this study consisted of 147 non financial companies which listed in Indonesia stock exchange with a three-year test. Analysis of the data used is panel data analysis model. The results showed that the variable of risk, firm size, audit firm size and audit complexity has a positive effect on audit fee. The variable independent commissioners, intensity of commissioners meetings and intensity of audit committee meetings does not effect on audit fee. Keyword: Audit fee, risk, independent commissioners, intensity of commissioners meetings, intensity of audit committee meetings, firm size, audit firm size, audit complexity.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit fee, risk, independent commissioners, intensity of commissioners meetings, intensity of audit committee meetings, firm size, audit firm size, audit complexity.
Subjects:	H Social Sciences > HJ Public Finance > HJ5309-5510 Administrative fees. User charges. License fees
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dela Mutia
Date Deposited:	26 Aug 2022 02:49
Last Modified:	26 Aug 2022 02:49
URI:	http://repository.unsri.ac.id/id/eprint/77825

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