PERAN COMPANY SIZE DALAM MEMODERASI CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AUDIT FEE (Penelitian empiris pada Perusahaan terdaftar CGPI 2018-2022)

Haykel, Haykel (2025) PERAN COMPANY SIZE DALAM MEMODERASI CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AUDIT FEE (Penelitian empiris pada Perusahaan terdaftar CGPI 2018-2022). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

The purpose of this study is to examine and analyze the role of company size in moderating corporate governance and corporate social responsibility on audit fees. Thirty companies were selected through purposive sampling with an observation period of five years. Regression analysis and moderated regression analysis were the methods used in this study. Based on the analysis results, it was found that corporate governance has a significant positive effect on audit fees and that company size positively moderates the influence of corporate governance on audit fees. Meanwhile, the effect of corporate social responsibility on audit fees, as well as the moderation of company size on this relationship, was not found to be significant.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Ibrani, Ewing Yuvisa	198005012008121002

Additional Information:

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis peran company size dalam memoderasi corporate governance dan corporate social responsibility terhadap audit fee. 30 perusahaan dipilih melalui purposive sampling dengan periode pengamatan selama 5 tahun. Analisis regresi dan moderated regression analysis adalah metode yang digunakan dalam penelitian ini. Berdasarkan hasil analisis, ditemukan bahwa corporate governance berpengaruh positif signifikan terhadap audit fee dan company size secara positif memoderasi pengaruh corporate governance terhadap audit fee. Sedangkan pengaruh corporate social responsibility terhadap audit fee, serta moderasi company size terhadap hubungan ini tidak terbukti signifikan.

Uncontrolled Keywords:

Audit Fee, Corporate Governance, CGPI, Company Size, Corporate Social Responsibility. Audit Fee, Corporate Governance, CGPI, Company Size, Corporate Social Responsibility.

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Haykel Haykel Haykel

Date Deposited:

02 Sep 2025 07:25

Last Modified:

02 Sep 2025 07:25

URI:

http://eprints.untirta.ac.id/id/eprint/53200

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