PENGARUH AUDITOR SPESIALISASI INDUSTRI, KOMITE AUDIT, DAN UKURAN KAP TERHADAP AUDIT FEES PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018
| Main Author: | DANIATI AGUSTINA, IRA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/3095/1/PENGARUH%20AUDITOR%20SPESIALISASI%20INDUSTRI%2C%20KOMITE%20AUDIT%2C%20DAN%20UKURAN%20KAP%20TERHADAP%20AUDIT%20FEES%20PADA%20PERUSAHAAN%20MANUFAKTUR%20YANG%20TERDAFTAR%20DI%20BURSA%20EFEK%20INDONESIA%20TAHUN%202015-2018.pdf https://eprints.untirta.ac.id/3095/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study investigates The Influence of Auditor Industry Specialization, Audit Comittees, and Public Accounting Firm Size on The Audit Fees listed on manufacturing companies listed on the Indonesia Stock Exhange (IDX) during the years of 2015-2018. The population in this study were 30 manufacturing companies listed on the Indonesian Stock Exchange. This study used secondary data to obtained important information from the sample by using purposive sampling method. SPSS 23 was used to analyze the research purpose, that consist are descriptive statistics and hypothesis tested. The result of this study indicates that auditor industry specialization and public accounting firm size have any significant effect on audit fees, while the audit committees have no significant effect on audit fees. Key words: audit industry speclization, audit comittees, public accounting firm, dan audit fees.