PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, RESIKO PERUSAHAAN, DAN PROFITABILITAS TERHADAP FEE AUDIT (Studi Empiris Pada Perusahaan Industri Dasar Dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

PUTRA, DIEMAS HILDAN (2024) PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT, RESIKO PERUSAHAAN, DAN PROFITABILITAS TERHADAP FEE AUDIT (Studi Empiris Pada Perusahaan Industri Dasar Dan Kimia Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to determine the influence of company size, audit committee, company risk and profitability on audit fees. This research is motivated by the importance of information regarding factors that can influence audit costs. The population of this research is basic industrial and chemical companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research uses multiple linear regression using the IBM SPSS 26 test tool. The research results show that company size and company risk have no effect on audit fees, while the audit committee and profitability have an effect on audit fees. Keywords : Company Size, Audit Committee, Company Risk, Profitability, Audit Fees Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh ukuran perusahaan, komite audit, resiko perusahaan, dan profitabilitas terhadap fee audit. Penelitian ini dilatarbelakangi oleh pentingnya informasi mengenai faktor – faktor yang dapat mempengaruhi fee audit. Populasi penelitian ini adalah Perusahaan Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini menggunakan regresi linear berganda dengan menggunakan alat Uji IBM SPSS 26. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan risiko perusahaan tidak berpengaruh terhadap fee audit, sedangkan untuk komite audit dan profitabilitas berpengaruh terhadap fee audit. Kata Kunci : Company Size, Audit Committee, Company Risk, Profitability, Audit Fees

Item Type: Thesis (S1)
Call Number CD: FE/AK. 24 134
NIM/NIDN Creators: 43218010198
Uncontrolled Keywords: Company Size, Audit Committee, Company Risk, Profitability, Audit Fees
Subjects: 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 > 658 General Management/Manajemen Umum > 658.01-658.09 [Management of Enterprises of Specific Sizes, Scopes, Forms; Data Processing]/[Pengelolaan Usaha dengan Ukuran, Lingkup, Bentuk Tertentu; Pengolahan Data] > 658.02 Management of Enterprises of Specific Sizes and Scopes/Pengelolaan Usaha dengan Ukuran dan Lingkup Tertentu
600 Technology/Teknologi > 660 Chemical Engineering and Related Technologies/Teknologi Kimia dan Ilmu yang Berkaitan > 661 Technology of Industrial Chemicals/Teknologi Industri Kimia
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 18 May 2024 05:10
Last Modified: 18 May 2024 05:10
URI: http://repository.mercubuana.ac.id/id/eprint/88724

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