Image of PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN TATA KELOLA PERUSAHAAN TERHADAP BIAYA AUDIT (Pada Perusahaan Manufaktur di BEI Periode 2018–2021)

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PENGARUH MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN TATA KELOLA PERUSAHAAN TERHADAP BIAYA AUDIT (Pada Perusahaan Manufaktur di BEI Periode 2018–2021)

ABSTRACT This study aims to determine the effect of earnings management, company size, and corporate governance consisting of independent commissioners and managerial ownership on audit fees in manufacturing companies on the IDX for the 2018-2021 period. The data in this study used secondary data using data collection techniques in the form of documentation methods. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The samples in this study were 320 samples. The sampling technique in this study used a purposive sampling technique. The data analysis method used in this study is a quantitative analysis technique with multiple regression analysis tools. Based on the data analysis performed, it shows that the earnings management variable has a positive effect on audit fees, company size has a positive effect on audit fees, independent commissioners have a negative effect on audit fees, and managerial ownership has a negative effect on audit fees in manufacturing companies listed on the Indonesia Stock Exchange in period 2018-2021. Keywords: Earnings Management, Company Size, Independent Commissioner, Managerial Ownership, Audit Cost

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 SON p 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 85 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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