SKRIPSI AKS
PENGARUH KONEKSI POLITIK, UKURAN KAP, DAN EFEKTIVITAS KOMITE AUDIT TERHADAP AUDIT FEE (STUDI KASUS PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BEI TAHUN 2015-2020)
ABSTRACT
This study aims to determine whether political connection, KAP size, audit
commite size and number of meetings audit commite affect audit fee. This research is
quantitative research with secondary data sources in the form of annual reports and
financial report. The population includes transportation sector companies listed on the
Indonesia Stock Exchange (IDX) in 2015-2020, totaling 282 companies. The sampling
technique used purposive sampling method so that a total of 72 companies were
observed. The data analysis technique in this study used panel data regression analysis
with the help of the eviews 12 application. The results showed that the political
connection and audit commite size had no effect on audit fee. Meanwhile, KAP size and
number of meetings audit commite variables has a positive and significant effect on
audit fee.
Keyword: audit fee, political connection, KAP size, audit commite size, and number of
meeting audit commite
Tidak ada salinan data
Tidak tersedia versi lain