PENGARUH KOMITE AUDIT, KOMPENSASI CEO, MANAJEMEN LABA DAN KOMPLEKSITAS TERHADAP FEE AUDIT PERUSAHAAN (Studi pada Perusahaan Non Keuangan yang Terdaftar di BEI Periode 2011-2013)
Daftar Isi:
- ABSTRACT This study aimed to analyze the effect of the Audit Committee, Compensation CEO, Earnings Management and Audit Complexity by the cost of the audit firm. In this study, there is the dependent variable is the cost of the audit firm. On the other hand, the cost of the audit is expected by the natural logarithm of the cost of the audit reported in the annual report. This study using purposive sampling method. Data was taken from the Indonesian Capital Market Directory (ICMD) and the Financial Statements of the company. Model analysis using multiple linear regression analysis. Using the F-test to determine the simultaneous effect of the cost of the audit committee, CEO compensation, earnings management, complexity and audit. This study also used the t-test to test the partial correlation of each independent variable fee. This study uses data from non-financial companies listed on the Indonesian Stock Exchange (BEI) years from 2011 to 2013. Samples of this research are 57 companies sample. The regression results of this study indicate the size and complexity of the audit committee have a significant effect on the amount of audit fees, while indepensi audit committee, audit committee meetings, audit committee expertise, CEO compensation, profit management does not have a significant effect on the amount of audit fees. Keywords : audit committee, audit fees, compensation CEO, complexity, earnings management