PENGARUH KARAKTERISTIK CFO TERHADAP BIAYA AUDIT

MUTIARANI, AULIA and Novriansa, Agil (2024) PENGARUH KARAKTERISTIK CFO TERHADAP BIAYA AUDIT. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of CFO characteristics on audit fees. The CFO characteristics observed include CFO tenure, CFO's accounting background, and CEO-CFO tenure consistency. The research objects are non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using purposive sampling, the study obtained a total of 125 companies with 700 observations. The data analysis technique employed is panel data regression, using STATA version 17 as the analytical tool. The results of the Common Effect Model (CEM) show that CFO tenure and CEO-CFO tenure consistency have a negative effect on audit fees. Meanwhile, the CFO's accounting background does not affect audit fees.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit fees, CFO
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Aulia Mutiarani
Date Deposited:	20 Jan 2025 08:12
Last Modified:	20 Jan 2025 08:12
URI:	http://repository.unsri.ac.id/id/eprint/165826

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