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KARAKTERISTIK DEWAN KOMISARIS DALAM MENENTUKAN FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

ABSTRACT

This research aims to determine "Characteristics of the board of commissioners in
determining audit fees for companies listed on the Indonesia Stock Exchange (BEI)" by using
research objects, namely all companies listed on the Indonesia Stock Exchange (BEI) for the
2021 period that have met the criteria. This research data uses a collection technique in the
form of a documentation method.
This research method is a quantitative method with the sampling technique being
purposive sampling. The sample in this study, after going through certain criteria, resulted in
417 companies listed on the Indonesia Stock Exchange (BEI) in the 2021 period, which
complied with the specified criteria. The sampling technique in this research used a purposive
sampling technique. Data analysis used in this research was using the SPSS 23 application.
Based on data analysis carried out using multiple linear regression analysis, the results
show that the board of commissioner variable has a positive effect, while the independent board
of commissioners and board of commissioner meetings have no effect on audit fees. Meanwhile,
the addition of control variables, namely audit committee size and profitability, shows that they
have no effect on audit fees. However, the company size variable has a positive effect on audit
fees for companies listed on the Indonesia Stock Exchange (BEI) for the 2021 period.

Keywords: fee audit, board of commissioners, independent board of commissioners, board of
commissioners meetings, audit committee size, profitability, and company size.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 EKA k 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 100 Halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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