SKRIPSI AKS
Pengaruh aktivitas komite audit, komite manajemen risiko, dan ukuran perusahaan terhadap biaya audit (Pada Sektor Consumer Non Cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2019-2022
The background of this research is the phenomenon of increasing audit fees from
2019 to 2022. This study aims to examine whether there is an influence of audit committee
activities, risk management committee activities, and company size on the dependent
variable, which is audit fees. This research is quantitative with data sources of annual
financial reports, the population in this study is in the consumer sector non-cyclicals listed
on the Indonesian stock exchange in the 2019-2022 study period. Sampling techniques
used purposive sampling to get 35 company samples over 4 years and 140 observation
data. The data analysis technique used in this study is panel data regression analysis. The
results of the research using panel data regression analysis indicate that the variable of
audit committee activity does not affect fee audit, the risk management committee does not
affect fee audit, and company size does not affect fee audit.
Keywords: Audit Committee Activity, Risk Management Committee, Company Size, Audit
Costs
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