SKRIPSI AKS
PERAN KOMITE MANAJEMEN RISIKO , KEAHLIAN KOMITE AUDIT, RAPAT KOMITE AUDIT DAN UKURAN KOMITE AUDIT TERHADAP FEE AUDIT PADA BANK KONVENSIONAL YANG TERDAFTAR PADA BURSA EFEK INDONESIA 2016 – 2020
ABSTRACT This study aims to determine the effect of the Risk Management Committee, Audit Committee Expertise, Audit Committee Meetings and Audit Committee Size on Audit Fees at Conventional Banks Listed on the Indonesia Stock Exchange 2016 – 2020. This study used a purposive sampling technique, population and sample. In this study, there were 21 conventional banking sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The data used in this study were obtained through the financial reports of each company which can be downloaded at www.idx.co.id or the respective company's website. Furthermore, the data were analyzed using multiple linear regression. Based on the panel data regression analysis, the results of this study prove that audit committee size and audit committee meetings have a positive effect on audit fees, audit committee expertise has a negative effect on audit fees and risk management committee has no effect on audit fees. Keywords: audit fee, risk management committee, audit committee expertise, audit committee meeting, audit committee size.
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