MARKET SHARE DAN AUDIT FEE: DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL PEMODERASI

MUCHTAR, ALI and Saftiana, Yulia and Thamrin, Kemas Muhammad Husni (2024) MARKET SHARE DAN AUDIT FEE: DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL PEMODERASI. Masters thesis, Sriwijaya University.

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Abstract

This research aims to determine the influence of Market Share on Audit Fees, Auditor Industry Specialization on Audit Fees, and the influence of Market Share on Audit Fees and the role of Auditor Industry Specialization as a moderating variable with or without control variables. Agency Theory is the theoretical basis underlying the company's business practices that have been used so far. An agency relationship exists when one party (principle) hires another party (agent) to perform a service and in doing so, delegates decision-making authority to the agent. This research is quantitative research using a sample of 261 data from State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange from 2012 to 2022. Multiple linear regression was used to analyze the data. The research results show that Market Share has a positive effect on Audit Fees, Auditor Industry Specialization has a significant positive effect on Audit Fees, Auditor Industry Specialization strengthens the relationship between Market Share and Audit Fees without being followed by control variables, and auditor industry specialization strengthens the relationship between Market Share and Audit Fees. Audit Fee followed by control variables

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Market Share, Spesialisasi Industri Auditor, Audit Fee, Teori Keagenan
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Ali Muchtar
Date Deposited:	30 Aug 2024 05:27
Last Modified:	30 Aug 2024 05:27
URI:	http://repository.unsri.ac.id/id/eprint/156500

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