PENGARUH PROFITABILITAS, RISIKO PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP AUDIT FEE PADA PERUSAHAAN SEKTOR MANUFAKTUR

MUHAMMAD HAFIZUR RAHMAN, . (2024) PENGARUH PROFITABILITAS, RISIKO PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP AUDIT FEE PADA PERUSAHAAN SEKTOR MANUFAKTUR. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Muhammad Hafizur Rahman, Pengaruh Profitabilitas, Risiko Perusahaan, dan Ukuran Perusahaan terhadap Audit Fee. Universitas Negeri Jakarta. 2024. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, risiko perusahaan, dan ukuran perusahaan terhadap audit fee. Variabel dependen berupa audit fee yang diukur dengan logaritma natural dari audit fee. Kemudian, untuk variabel independen berupa profitabilitas diukur dengan Net Profit Margin yaitu laba bersih dibagi penjualan, risiko perusahaan diukur menggunakan Debt to Equity Ratio yaitu total liabilitas dibagi total ekuitas, ukuran perusahaan diukur dengan logaritma natural total aset. Penelitian ini menggunakan data sekunder dengan populasi perusahaan sektor manufaktur yang terdaftar di BEI pada tahun 2020-2022. Sampel dipilih dengan metode purposive sampling dan diperoleh 43 perusahaan. Teknik analisis dalam penelitian ini menggunakan analisis regresi data panel dengan Eviews 13. Penelitian ini memperoleh hasil profitabilitas memiliki pengaruh secara negatif terhadap audit fee. Kemudian risiko perusahaan tidak memiliki pengaruh secara positif terhadap audit fee. Lalu ukuran perusahaan memiliki pengaruh secara positif terhadap audit fee. Kata Kunci: Profitabilitas, Risiko Perusaahaan, Ukuran Perusahaan, Audit Fee Muhammad Hafizur Rahman, The Effect of Profitability, Company Risk, and Company Size on Audit Fee. State University of Jakarta. 2024. This study aims to examine the effect of profitability, company risk, and company size on audit fees. The dependent variable is the audit fee as measured by the natural logarithm of the audit fee. Then, for independent variables in the form of profitability measured by Net Profit Margin, namely net profit divided by sales, company risk is measured using Debt to Equity Ratio, namely total liabilities divided by total equity, company size is measured by the natural logarithm of total assets. This study uses secondary data with a population of manufacturing sector companies listed on the IDX in 2020-2022. The sample was selected using purposive sampling method and obtained 43 companies. The analysis technique in this study used panel data regression analysis with Eviews 13. This study found that profitability has a negative effect on audit fees. Then company risk does not have a positive influence on audit fees. Then company size has a positive influence on audit fees. Keywords: Profitability, Company Risk, Company Size, Audit Fee

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Ayatulloh Michael Musyaffi, S.E., Ak., M.Ak. 2). Marsellisa Nindito, S.E., M.Sc, Ak., CA.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Muhammad Hafizur Rahman
Date Deposited:	10 Jul 2024 23:48
Last Modified:	10 Jul 2024 23:48
URI:	http://repository.unj.ac.id/id/eprint/45566

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