PENGARUH AUDITOR SPESIALISASI INDUSTRI, KOMITE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT FEES
| Main Author: | Viodita Esvinosa, Ine |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2017
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/1776/1/PENGARUH%20AUDITOR%20SPESIALISASI%20INDUSTRI%2C%20KOMITE%20AUDIT%20DAN%20UKURAN%20PERUSAHAAN%20TERHADAP.PDF https://eprints.untirta.ac.id/1776/ |
Daftar Isi:
- The purpose of this study is to examine the influence of auditor industry specialization, audit comittees and company size on audit fees. The research samples are property, real estate and building construction companies listed in Indonesia Stock Exchange for the period 2015-2016. Samples were collected using purposive sampling method and obtained 66 observation data. Hypothesis in this research are tested by multiple regression model. The results of this study indicate that auditor industry specialization have a negative effect and significant on audit fees. Meanwhile, audit comittees do not significant effect to the audit fees. Other variable, company size has the positive effect and significant on audit fees. However some of the control variables such as liquidity, debtasset, and material weakness has the positive effect and significant on audit fees.