PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN SUBSIDIARIES TERHADAP AUDIT FEE (Studi Empiris Pada Perusahaan Manufaktur Di BEI Tahun 2015-2018)

Prita Mahar Kakalih, . (2020) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN SUBSIDIARIES TERHADAP AUDIT FEE (Studi Empiris Pada Perusahaan Manufaktur Di BEI Tahun 2015-2018). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to determine the effect of profitability, company size and subsidairies on audit fees. The sample in this study amounted to 344 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2018 period that were selected using the purposive sampling method. The analysis technique used in this study is Multiple Linear Regression using IBM SPSS Version 25 software. The significance level used is 5%. The results of the partial test show that (1) profitability has a significant effect on audit fees, (2) company size has a significant effect on audit fees, and (3) subsidiaries has a significant effect on audit fees. While the results of the simultaneous test that profitability, company size and subsidiaries have a significant effect on audit fees.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1610112082] [Pembimbing : Retna Sari] [Penguji 1 : Dwi Jaya Kirana] [Penguji 2 : Rahmasari Fahria]
Uncontrolled Keywords: Profitability, size of Company, Subsidiaries, Audit Fee
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: Prita Mahar Kakalih
Date Deposited: 13 Jan 2022 05:04
Last Modified: 13 Jan 2022 05:04
URI: http://repository.upnvj.ac.id/id/eprint/8026

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