Analisis Faktor-Faktor Penentu Tarif Biaya Audit Eksternal (Fee Audit) pada Perusahaan Non-Keuangan
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Tat, Robertus Nakacama Erik
Subject
657.45 - AUDITING
Datestamp
2019-11-07 11:10:06
Abstract :
The aims of thus research is to examine the effect of political connection on fee audit, the effect of independency of the board commissioner on fee audit, the effect of company comlexity on fee audit, the effect of public accounting firm size on fee audit, and the effect of profitability on fee audit in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The population in this research were non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 390 companies. The data were analyzed by using descriptive statistics, classic assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that political connection, company comlexity and public accounting firm size influence fee audit. Meanwhile, independency of the board commissioner and profitability do not affect fee audit. Keywords: fee audit, political connection, independency of the board commissioner, company complexity, public accounting firm size, profitability.
The aims of thus research is to examine the effect of political connection on fee audit, the effect of independency of the board commissioner on fee audit, the effect of company comlexity on fee audit, the effect of public accounting firm size on fee audit, and the effect of profitability on fee audit in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The population in this research were non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 390 companies. The data were analyzed by using descriptive statistics, classic assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that political connection, company comlexity and public accounting firm size influence fee audit. Meanwhile, independency of the board commissioner and profitability do not affect fee audit. Keywords: fee audit, political connection, independency of the board commissioner, company complexity, public accounting firm size, profitability.
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