PENGARUH KOMPLEKSITAS PERUSAHAAN, RISIKO PERUSAHAAN, DAN AUDIT TENURE TERHADAP AUDIT FEE

MUTIARA HAYYA HANIFA PUTRI, . (2025) PENGARUH KOMPLEKSITAS PERUSAHAAN, RISIKO PERUSAHAAN, DAN AUDIT TENURE TERHADAP AUDIT FEE. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk memahami apakah terdapat hubungan antara kompleksitas perusahaan, risiko perusahaan, dan audit tenure terhadap audit fee. Penelitian ini menjadikan peruahaan terindeks kompas 100 yang terdaftar di Bursa Efek Indonesia selama periode 2021-2024 sebagai populasi. Teknik pengambilan sampel menggunakan metode non-probability sampling dengan pendekatan purposive sampling dan menghasilkan 216 data observasi. Pengujian data dilakukan dengan analisis regresi data panel dan diolah dengan aplikasi Eviews 12. Hasil penelitian ini menunjukkan bahwa kompleksitas perusahaan berpengaruh positif terhadap audit fee, sedangkan risiko perusahaan dan audit tenure tidak berpengaruh signifikan terhadap audit fee. ***** This study aims to understand whether there is a relationship between corporate complexity, corporate risk, and audit tenure on audit fees. The study uses companies listed on the Kompas 100 index on the Indonesia Stock Exchange during the period 2021-2024 as the population. The sampling technique uses non-probability sampling with a purposive sampling approach, resulting in 216 observations. Data analysis was conducted using panel data regression analysis and processed using Eviews 12 software. The results of this study indicate that corporate complexity has a positive effect on audit fees, while corporate risk and audit tenure do not significantly affect audit fees.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Marsellisa Nindito, SE., M.Sc., Ak., CA ; 2). Gentiga Muhammad Zairin, S.E., M.Ak., CA, CPSAK
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Mutiara Hayya Hanifa .
Date Deposited:	11 Aug 2025 08:01
Last Modified:	11 Aug 2025 08:01
URI:	http://repository.unj.ac.id/id/eprint/59769

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