Faktor-Faktor yang Mempengaruhi Biaya Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Mandela, Andy (2020) Faktor-Faktor yang Mempengaruhi Biaya Audit pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi biaya audit pada perusahaan yang terdaftar pada Bursa Efek Indonesia. Biaya audit tersebut merupakan pendapatan yang diterima auditor untuk melakukan pekerjaan mereka terkait dengan profesi mereka. Faktor yang dapat mempengaruhi biaya audit adalah karakteristik dewan, komite audit dan perusahaan. Karakteristik dewan diwakili oleh ukuran dewan direksi, dewan direksi independen dan dewan direksi wanita. Karakteristik komite audit diwakili oleh ukuran komite audit, komite audit independen, efektivitas komite audit, dan jumlah rapat komite audit. Karakteristik audit menggunakan variabel tipe auditor. Karakteristik perusahaan menggunakan variabel total aset, profitabilitas, dan jumlah anak perusahaan. Penelitian ini menggunakan purposive sampling dalam proses pengumpulan data, dan sampel yang digunakan adalah dari laporan tahunan emiten yang terdaftar pada Bursa Efek Indonesia tahun 2014-2018. Terdapat 81 perusahaan dari 649 perusahaan yang memenuhi kriteria penelitian. Data tersebut diolah dan diregresi panel. Hasil penelitian menunjukkan bahwa biaya audit dipengaruhi secara signifikan positif oleh variabel komite audit independen, tipe auditor dan ukuran perusahaan, sedangkan variabel jumlah rapat komite audit, efektivitas komite audit, dan profitabilitas menunjukkan hasil signifikan negatif. Variabel ukuran dewan direksi, dewan direksi independen, dewan direksi wanita, ukuran komite audit, dan jumlah anak perusahaan tidak mempengaruhi biaya audit. ********************************************************************** This study studies the factors that influence audit costs on companies related to the Indonesian stock exchange. Audit fee represents the income received by auditors to do their work related to their profession. The characteristics of the board are represented according to the size of the board of directors, the independent board of directors and the board of woman directors. The characteristics of the audit committee are represented by the audit committee size, independent audit committee, effectiveness audit committee, and the number of audit committees meeting. Audit characteristics using the variable of auditor type. Company characteristics are represented by total assets, profitability, and the number of subsidiaries. This study uses purposive sampling in the data collection process, and the sample used is from the annual report of listed companies listed on the Indonesia Stock Exchange in 2014-2018. There are 81 companies out of 649 companies that meet the research criteria. The data is processed using SPSS version 22 and eviews version 10 before being analyzed by panel regression. The results showed that the audit fee was significantly positive effect by the variables of the independent audit committee, type of auditor, and size of the company, while the number meetings of the audit committee, effectiveness audit committee, and profitability showed significant negative results. The variable size of the board directors, independent board of directors, the board of woman directors, audit committee size, and subsidiaries do not affect the cost of the audit.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: audit fee, characteristics of the board of directors, audit committee characteristics, audit characteristics, company characteristics
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 08:50
Last Modified: 05 Oct 2020 06:30
URI: http://repository.uib.ac.id/id/eprint/2200

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