PENGARUH FUNGSI AUDIT INTERNAL, INDEPENDENSI DEWAN KOMISARIS DAN UKURAN PERUSAHAAN TERHADAP FEE AUDITOR EKSTERNAL

FLASER, DANIEL ARON (2017) PENGARUH FUNGSI AUDIT INTERNAL, INDEPENDENSI DEWAN KOMISARIS DAN UKURAN PERUSAHAAN TERHADAP FEE AUDITOR EKSTERNAL. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Audit internal, Independensi dewan komisaris dan ukuran perusahaan terhadap fee audit eksternal. Keberadaan dewan komisaris dan komite audit sebagai mekanisme pengawasan dan pengendalian diharapkan dapat mengurangi dan mengontrol risiko, sehingga fee audit eksternal yang rendah dapat dicapai. Penelitian ini merupakan replikasi dari penelitian Yatim et al. (2006) dan menggunakan data sekunder yang berasal dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014. Penelitian ini menggunakan metode purposive sampling dan menggunakan alat analisis regresi linier berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji menggunakan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa ukuran audit internal, independensi dewan komisaris dan ukuran perusahaan audit berpengaruh terhadap fee audit. Ke tiga variabel independen tersebut membuktikan bahwa baik komite audit maupun dewan komisaris yang lebih independen akan menuntut kualitas audit yang tinggi dari auditor eksternal, dan juga tingkat management laba yang tinggi sehingga menyebabkan fee audit yang lebih tinggi pula.This study aimed to examine the effect of internal audit, independence of the commissioners and the size of the company against external audit fee. The existence of the commissioners and the audit committee as a mechanism of supervision and control are expected to reduce and control the risk, so that external audit fees were lower can be achieved. This study is a replication of the study Yatim et al. (2006) and the use of secondary data derived from the financial statements of companies listed on the Indonesia Stock Exchange in 2012-2014. This study using purposive sampling method and using a multiple linear regression analysis. Prior to the regression test, data is first tested using classic assumption test. The results of this study indicate that the size of the internal audit, the independence of the board of directors and audit firm size affect the audit fee. The three independent variables to prove that both the audit committee and board of directors more independent will demand high quality audits of the external auditor, and also a high level of earnings management causing higher audit fee anyway.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 17 042
NIM/NIDN Creators: 43213120354
Uncontrolled Keywords: Internal Audit, Independence of the Board Commissioners, Company Size and External Audit Fee
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 28 Feb 2017 13:01
Last Modified: 20 Mar 2024 05:59
URI: http://repository.mercubuana.ac.id/id/eprint/33002

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