ANALISIS DETERMINAN FEE AUDIT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

MAGDALENA LASNIROHA, . (2022) ANALISIS DETERMINAN FEE AUDIT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pengaruh Dewan Komisaris Independen, Profitabilitas Perusahaan, Kompleksitas Perusahaan, Risiko Perusahaan, dan Fungsi Internal Audit terhadap Audit Fee. Populasi dalam penelitian ini adalah 153 Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Selanjutnya jumlah observasi dalam penelitian ini sebanyak 78 observasi dari 26 perusahaan manufaktur yang terdaftar di BEI periode 2017-2019 yang terpilih berdasarkan kriteria pemilihan sampel dan hasil uji asumsi klasik. Data penelitian ini diolah dengan metode persamaan regresi berganda. Hasil penelitian menunjukkan bahwa profitabilitas perusahaan dan kompleksitas perusahaan berpangaruh positif secara signifikan terhadap audit fee, sementara dewan komisaris independent, risiko perusahaan, dan fungsi internal audit tidak berpengaruh secara signifikan terhadap audit fee. Dengan hasil ini diketahui bahwa penetapan besarnya audit fee oleh auditor dipengaruhi oleh tingkat profitabilitas dan kompleksitas perusahaan, sehingga perusahaan perlu memperhatikan kembali kompleksitas perusahaan serta kinerja keuangannya agar relevan dengan biaya audit yang dikeluarkannya. Kata Kunci : Audit Fee, Dewan Komisaris Independen, Profitabilitas Perusahaan, Kompleksitas Perusahaan, Risiko Perusahaan, Fungsi Internal Audit. This study aims to analyze and provide empirical evidence regarding the effect of the Independent Board of Commissioners, Company Profitability, Company Complexity, Company Risk, and Internal Audit Function on Audit Fee. The population in this study were 153 Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Furthermore, the number of observations in this study were 78 observations from 26 manufacturing companies listed on the IDX for the 2017-2019 period which were selected based on the sample selection criteria and the results of the classical assumption test. The data of this study were processed by the multiple regression equation method. The results showed that company profitability and company complexity had a significant positive effect on audit fees, while independent commissioners, company risk, and internal audit function had no significant effect on audit fees. With these results, it is known that the determination of the size of the audit fee by the auditor is influenced by the level of profitability and complexity of the company, so the company needs to pay attention to the complexity of the company and its financial performance so that it is relevant to the audit fees it spends. Keywords: Audit Fee, Independent Board of Commissioners, Company Profitability, Company Complexity, Company Risk, Internal Audit Function.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Unggul Purwohedi, M.Si., Ph.D ; 2). Dwi Handarini, S.Pd, M.Ak
Subjects:	Ilmu Sosial > Teori Ekonomi Ilmu Sosial > Sejarah Ekonomi, Kondisi Ekonomi Ilmu Sosial > Industri, Buruh, Produksi > Pendidikan Ekonomi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 13616 not found.
Date Deposited:	06 Mar 2022 08:37
Last Modified:	06 Mar 2022 08:37
URI:	http://repository.unj.ac.id/id/eprint/23270

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