Ajeng Irmawati, . (2023) PENGARUH UKURAN KAP, KOMPLEKSITAS DAN RISIKO PERUSAHAAN TERHADAP AUDIT FEE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research is quantitative study that aims to determine the effect of auditor size, corporate risk and company complexity on audit fees. The objects of this research are non-financial companies listed on Indonesia Stock Exchange (IDX) in 2020-2022. The samples of this research is 357 using purposive sampling. Hypothesis testing in this research used multiple linear regression analysis using STATA software with a significance level 5%. The result of the data analysis, it can be concluded that (1) Auditor size has a positive effect on audit fees, (2) Company Complexity has no effect on audit fees, (3) Firm risk has no effect on audit fees and control variable (4) Company Size has a positive effect on audit fees.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1910112116] [Pembimbing: Wisnu Julianto] [Penguji 1: Wiwi Idawati] [Penguji 2: Andy Setiawan] |
| Uncontrolled Keywords: | Audit Fee, Auditor Size, Complexity, Risk Firm, Company Size |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Ajeng Irmawati |
| Date Deposited: | 25 Jul 2023 07:27 |
| Last Modified: | 25 Jul 2023 07:27 |
| URI: | http://repository.upnvj.ac.id/id/eprint/24851 |
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