PENGARUH FUNGSI AUDIT INTERNAL, KOMPLEKSITAS OPERASIONAL, DAN KOMPENSASI EKSEKUTIF TERHADAP AUDIT FEE

Muhamad Naufal Baihaqi, . (2024) PENGARUH FUNGSI AUDIT INTERNAL, KOMPLEKSITAS OPERASIONAL, DAN KOMPENSASI EKSEKUTIF TERHADAP AUDIT FEE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study is a quantitative research that aims to examine the influence of internal audit functions, operational complexity, and executive compensation on audit fees. The population in this study is non-financial sector companies listed on the Indonesia Stock Exchange for the 2021-2022 period. Sampling was carried out by the purposive sampling method by obtaining samples of 379 companies from 821 companies. This study uses multiple linear regression analysis as a data analysis technique using STATA software version 17. The results show that the internal audit function and operational complexity do not have a significant effect on audit fees, while executive compensation has a significant positive effect on audit fees

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112177] [Pembimbing: Retna Sari] [Penguji 1: Eko Yulianto] [Penguji 2: Shinta Widyastuti]
Uncontrolled Keywords: internal audit function, operational complexity, executive compensation, audit fee
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MUHAMAD NAUFAL BAIHAQI
Date Deposited: 01 Oct 2024 06:27
Last Modified: 01 Oct 2024 06:27
URI: http://repository.upnvj.ac.id/id/eprint/31421

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