Faktor – Faktor Penentu Tarif Biaya Audit Eksternal Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Studi Terhadap Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019)

Pandia, David Bernandus (2021) Faktor – Faktor Penentu Tarif Biaya Audit Eksternal Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Studi Terhadap Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, kompleksitas perusahaan, audit internal, ukuran kantor akuntan publik, profitabilitas, debt to asset ratio, dan total ekuitas terhadap biaya audit. Sampel yang digunakan sebanyak 100 data yang diambil dari perusahaan keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Sampel diperoleh dengan menggunakan metode purposive sampling. Analisis data dilakukan menggunakan metode regresi liniear berganda dengan aplikasi SPSS 25. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, kompleksitas perusahaan, ukuran KAP berpengaruh positif terhadap biaya audit, sedangkan audit internal, profitabilitas, debt to asset ratio berpengaruh negatif terhadap biaya audit. Hasil penelitian ini tidak berhasil menemukan pengaruh total ekuitas terhadap biaya audit.

English Abstract

This research aims to test the effect of company size, company complexity, internal audit, public accounting firm size, profitability, debt to asset ratio, and total equity on audit fees. The sample used is 100 data taken from financial companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The samples were obtained using the purposive sampling method. The data analysis was done used the multiple linear regression method with the application SPSS 25. The research results showed that company size, company complexity, KAP size had a positive effect on audit fees, while internal audit, profitability, debt to asset ratio had a negative effect on audit fees. The results of this study fail to find the effect of total equity on audit fees.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 05021020043
Uncontrolled Keywords: Ukuran Perusahaan, Kompleksitas Perusahaan, Audit Internal, Ukuran Kantor Akuntan Publik, Profitabilitas, Debt To Asset Ratio, Total Ekuitas, Biaya Audit, Company Size, Company Complexity, Internal Audit, Public Accounting Firm Size, Profitability, Debt To Asset Ratio, Total Equity, Audit Fees
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 01 Nov 2021 06:32
Last Modified: 22 Feb 2022 07:19
URI: http://repository.ub.ac.id/id/eprint/186272
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- DAVID BERNANDUS PANDIA.pdf
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