Eka Putri, Salsabilla (2023) PENGARUH KOMPLEKSITAS PERUSAHAAN, FUNGSI AUDIT INTERNAL, UKURAN PERUSAHAAN, PROFITABILITAS, DAN RISIKO PERUSAHAAN TERHADAP AUDIT FEE. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of Company Complexity, Internal Audit Function, Company Size, Profitability, and Company Risk on Audit Fees. This research is a type of quantitative research, data collected from annual reports of financial sector companies listed on the Indonesia Stock Exchange from 2017 to 2021, using data analysis tecniques using IBM SPSS V.25 for windows software. The sample in this study are 27 Financial Sector Companies listed on Indonesia Stock Exchange in 2017 to 2021. The result of this study are 1) The complexity of the company has a positive and significant effect on audit fees. 2) The internal audit function has a negative and significant effect on audit fees. 3) Company size has a positive and significant effect on audit fees. 4) Profitability has a negative and significant effect on audit fees. 5) Company risk has a negative and significant effect on audit fees.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh Kompleksitas Perusahaan, Fungsi Audit Internal, Ukuran Perusahaan, Profitabilitas, dan Risiko Perusahaan terhadap Audit Fee. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan dari laporan tahunan perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan 2021, dengan teknik analisis data menggunakan software IBM SPSS V.25 for windows. Sampel dalam penelitian ini adalah 27 Perusahaan Sektor Keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Hasil dari penelitian ini adalah 1) Kompleksitas perusahaan berpengaruh positif dan signifikan terhadap audit fee. 2) Fungsi audit internal berpengaruh negatif dan signifikan terhadap audit fee. 3) Ukuran perusahaan berpengaruh positif dan signifikan terhadap audit fee. 4) Profitabilitas berpengaruh negatif dan signifikan terhadap audit fee. 5) Risiko perusahaan berpengaruh negatif dan signifikan terhadap audit fee. | |||||||||
| Uncontrolled Keywords: | Company Complexity,Internal Audit Function, Company Size, Profitability, Company Risk, Audit Fees. Kompleksitas Perusahaan, Fungsi Audit Internal, Ukuran Perusahaan, Profitabilitas, Risiko Perusahaan, Audit Fee. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Salsabilla Salsabilla Eka Putri | |||||||||
| Date Deposited: | 05 Sep 2023 11:18 | |||||||||
| Last Modified: | 02 Nov 2023 09:07 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29153 |
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