PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN KAP DAN RISIKO AUDIT TERHADAP FEE AUDIT (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2017 – 2018)

SULKHAENI, LILIS (2020) PENGARUH KOMPLEKSITAS PERUSAHAAN, UKURAN KAP DAN RISIKO AUDIT TERHADAP FEE AUDIT (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2017 – 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to analyze the effect of company complexity, KAP size, and audit risk on audit fees The population that became the object of this research was a manufacturing companies listed on the Indonesia Stock Exchange during the period of 2017-2018. This research uses a purposive sampling method which is sampling based on certain criteria. The results of population elimination, there are 79 (seventy nine) manufacturing companies that meet the criteria. The data collections techniques that use are to documenting secondary data in the form of published annual financial reports. The analysis used in the study is a multiple linear regression analysis. The results of this research are indicate that company complexity and KAP size significantly influence audit fees, while audit risk does not significantly influence audit fees. Keywords: company complexity, KAP size, audit risk and audit fees. Penelitian ini bertujuan untuk menganalisis pengaruh kompleksitas perusahaan, ukuran KAP, dan risiko audit terhadap fee audit. Populasi yang menjadi objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selam periode tahun 2017-2018. Penelitian ini menggunakan metode purposive sampling yaitu pegambilan sampel berdasarkan kriteria tertetu. Dari hasil eliminasi populasi, terdapat 79 perusahaan manufaktur yang memenuhi kriteria. Sedangkan teknik pengumpulan data yang digunakan adalah dengan mendokumentasikan data sekunder berupa laporan keuangan tahunan yang dipublikasi. Adapun analisis yang digunakan dalam penelitian adalah analisis linear berganda. Hasil penelitian ini menunjukkan bahwa kompleksitas perusahaan dan ukuran KAP berpengaruh signifikan terhadap fee audit, sedangkan risiko audit tidak berpengaruh signifikan terhadap fee audit. Kata kunci: kompleksitas perusahaan, ukuran KAP, risiko audit dan fee audit.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 389
NIM/NIDN Creators: 43216110001
Uncontrolled Keywords: kompleksitas perusahaan, ukuran KAP, risiko audit dan fee audit.
Subjects: 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
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
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 Aug 2022 02:33
Last Modified: 22 Aug 2022 03:30
URI: http://repository.mercubuana.ac.id/id/eprint/67751

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