Pengaruh Karakteristik Struktur Corporate Governance Terhadap Fee Audit
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Diansepti, Mutika
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:55:08
Abstract :
This study aims to examine the effect of structural characteristics of corporate governance (board and audit committee) to the audit fee. The existence of the board and audit committee as a mechanism of supervision and control is expected to reduce and control risks, so the lower the audit fee can be achieved. This study examined the returns from research Yatim et al. (2006) and using secondary data derived from financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the year 2008-2010. This study uses purposive sampling and using multiple linear regression analysis. Prior to the regression test, the data is first tested using the test classic assumptions. These results indicate that the size of the board of commissioners, the intensity of board meetings, audit committee independence and audit committee size does not affect the audit fee. The independence of board audit committee meetings and the intensity has a positive significant effect, while the expertise of audit committees have a significant impact negatively on the audit fee. It is proved that indepedensi board and audit committee meeting of the intensity will demand a high quality audit from external auditors, resulting in higher audit fees as well, and the audit committee expertise reduces the risk assessment associated with the reporting process and reduce audit testing results low audit fee.
This study aims to examine the effect of structural characteristics of corporate governance (board and audit committee) to the audit fee. The existence of the board and audit committee as a mechanism of supervision and control is expected to reduce and control risks, so the lower the audit fee can be achieved. This study examined the returns from research Yatim et al. (2006) and using secondary data derived from financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the year 2008-2010. This study uses purposive sampling and using multiple linear regression analysis. Prior to the regression test, the data is first tested using the test classic assumptions. These results indicate that the size of the board of commissioners, the intensity of board meetings, audit committee independence and audit committee size does not affect the audit fee. The independence of board audit committee meetings and the intensity has a positive significant effect, while the expertise of audit committees have a significant impact negatively on the audit fee. It is proved that indepedensi board and audit committee meeting of the intensity will demand a high quality audit from external auditors, resulting in higher audit fees as well, and the audit committee expertise reduces the risk assessment associated with the reporting process and reduce audit testing results low audit fee.
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