FAKTOR YANG MEMPENGARUHI FEE AUDIT EKSTERNAL DALAM PERSPEKTIF KLIEN (Studi Empiris pada Perusahaan Publik yang Terdaftar di BEI Tahun 2016)
| Main Author: | ANGGRAENI, PUPUT |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1731/1/FAKTOR%20YANG%20MEMPENGARUHI%20FEE%20AUDIT%20EKSTERNAL%20DALAM%20PERSPEKTIF%20KLIEN.PDF https://eprints.untirta.ac.id/1731/ |
Daftar Isi:
- This study aims to determine the factors that affect external audit fees in the client's perspective. firm size, Profitability, Corporate risk, Complexity, Type of ownership, KAP Size, Audit Report Lag and Independence audit committees become independent variables. While the audit fee becomes the dependent variable. The research data using secondary data obtained from the annual financial report of public companies listed on the BEI in 2016 with a total sample of 208 companies. The result of t test shows that firm size and Profitability have positive effect on audit fee and Audit Report Lag negatively affects audit fee. While Corporate Risk, Complexity, Ownership Type, KAP Size and Independence of audit committee respectively are not proven to positively affect audit fees. The result of determination coefficient test 0,348 shows that firm size, profitability, corporate risk, complexity, ownership type, KAP size, audit report Lag and independence audit committee only able to explain audit fee equal to 34,8%. While the remaining 65.2% is explained by other variables not examined in this study