PENGARUH UKURAN DEWAN KOMISARIS, UKURAN KOMITE AUDIT, DAN UKURAN KAP TERHADAP BIAYA AUDIT (STUDI DI PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020)

YUDHISTIRA, ABI and Wahyudi, Tertiarto and Kartasari, Shelly Febriana (2022) PENGARUH UKURAN DEWAN KOMISARIS, UKURAN KOMITE AUDIT, DAN UKURAN KAP TERHADAP BIAYA AUDIT (STUDI DI PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The study aims to examine and analyze the effect of the size of board commissioners, the size of audit committee, and the size of public accounting firm on audit fee. The data used in this study is secondary data in study BUMN companies listed on the Indonesia Stock Exchange during the 2018-2020 period. The Sampling technique used by purposive sampling method with a total sample of 60. The analysis technique used was multiple linear regression method using the Software Statistical Program For Social (SPSS) version 24.0. The result of this study indicate that the size of board commissioners have an effect on audit fee, the size of audit committee have no effect on audit fee, and the size of public accounting firm have an effect on audit fee.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Dewan Komisaris, Ukuran Komite Audit, Ukuran KAP, Biaya Audit.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Abi Yudhistira
Date Deposited:	19 Jan 2023 06:42
Last Modified:	19 Jan 2023 06:42
URI:	http://repository.unsri.ac.id/id/eprint/86908

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