SKRIPSI AKS
THE INFLUENCE OF CEO EDUCATION ON AUDIT FEESWITH AUDIT COMMITTEE EXPERIENCE AS AMODERATIONVARIABLE
This research aims to investigate the impact of CEO education on audit fees, measured
using the natural logarithm, and its interaction with audit committee experience. The study also
explores the influence of CEO education on audit fees, considering the moderating effect of audit
committee experience. The relationships between independent variables, dependent variables, and
moderating variables are analyzed through regression analysis. Panel data from IDX property and
real estate companies spanning 2018–2023 are utilized. Findings indicate that CEO education,
assessed by scores, negatively affects audit fees. However, CEO economic background positively
influences audit fees, and CEO education moderated by audit committee experience has a negative
impact. Consequently, educating both the CEO and audit committee is recommended to mitigate
company risk and decrease audit costs.
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