PENGARUH PROFITABILITAS PERUSAHAAN, RISIKO PERUSAHAAN, AUDIT REPORT LAG, DAN GENDER CEO TERHADAP AUDIT FEE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021)
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Institusion

Universitas Sriwijaya

Author

ALHADISA, NABILAH
Yusrianti, Hasni

Subject

HG1-9999 Finance 

Datestamp

2023-05-03 08:28:42 

Abstract :
This study aims to examine the effect of corporate profitability, corporate risk, audit report lag, dan CEO?s gender on audit fees as well to determine the differences in independent variables and dependen variables before and during the Covid-19 pandemic. The object of this study is non financial company listed in Indonesia Stock Exchange in 2018-2021. This study uses secondary data. The number of sample in this study is 75 companies. The sample selection in this study is using purposive sampling technique. The data analysis technique used is panel data analysis, paired sample t-test, dan wilcoxon signed rank test. The result of the analysis shows that audit report lag has a positive and significant effect on audit fees, however corporate profitability, corporate risk, and CEO gender show insignificant effect on audit fees. Based on mean difference test, company profitability and audit report lag has a significant changes before and during the Covid-19 pandemic, meanwhile audit fees, corporate risk, and CEO gender show insignificant changes before and during the Covid-19 pandemic 

File :
RAMA_62201_01031181924011.pdf
RAMA_62201_01031181924011_TURNITIN.pdf
RAMA_62201_01031181924011_0015127305_01_front_ref.pdf
RAMA_62201_01031181924011_0015127305_02.pdf
RAMA_62201_01031181924011_0015127305_03.pdf
RAMA_62201_01031181924011_0015127305_04.pdf
RAMA_62201_01031181924011_0015127305_05.pdf
RAMA_62201_01031181924011_0015127305_06_ref.pdf
RAMA_62201_01031181924011_0015127305_07_lamp.pdf