PENGARUH KEAHLIAN DAN KERAGAMAN GENDER KOMITE AUDIT TERHADAP BIAYA AUDIT (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020)

PUTRA, M. AKBAR PRAYOGA and Yusrianti, Hasni and Novriansa, Agil (2022) PENGARUH KEAHLIAN DAN KERAGAMAN GENDER KOMITE AUDIT TERHADAP BIAYA AUDIT (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the relationship between audit committee financial expertise, audit committee industry expertise, audit committee legal expertise and audit committee gender diversity on audit fees. The population of this study is all of non- financial companies listed on the Indonesia Stock Exchange spanning the period 2017- 2020. There are 588 samples obtained by using a purposive sampling method. The analytical techique of this study is panel data regression analysis using STATA 16.00 program. The result of this study show that audit committee industry expertise has a positive effect on audit fees. Audit committee financial expertise, audit committee legal expertise, and audit committee gender diversity have no effect on audit fees. In addition, the resuls of this study show that the control variable for the frequency of audit committee meetings has a negative effect on audit fees. The control variables size of public accountant office and firm size have a positive effect on audit fees. While the control variables return on assets and leverage have no effect on audit fees.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Biaya audit, keahlian komite audit, keragaman gender komite audit.
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:	Akbar Prayoga
Date Deposited:	17 Oct 2022 04:21
Last Modified:	17 Oct 2022 04:21
URI:	http://repository.unsri.ac.id/id/eprint/80857

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