Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit

Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit

The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total...

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Main Authors: Fitri Nurjanah, Akhmad Imam Amrozi
Format: Article
Language:Indonesian
Published: Universitas Udayana 2021-03-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/53500
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spelling doaj-d7618fa94e954d6e9835cae95b8525b82021-04-06T06:34:32ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562021-03-0131366767610.24843/EJA.2021.v31.i03.p1153500Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya AuditFitri Nurjanah0Akhmad Imam Amrozi1Fakultas Ekonomi dan Bisnis Universitas Islam Lamongan, IndonesiaFakultas Ekonomi dan Bisnis Universitas Islam Lamongan, IndonesiaThe purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/53500
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Fitri Nurjanah
Akhmad Imam Amrozi
spellingShingle Fitri Nurjanah
Akhmad Imam Amrozi
Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit
E-Jurnal Akuntansi
author_facet Fitri Nurjanah
Akhmad Imam Amrozi
author_sort Fitri Nurjanah
title Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit
title_short Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit
title_full Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit
title_fullStr Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit
title_full_unstemmed Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit
title_sort effektivitas komite audit, dewan komisaris independen dan biaya audit
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2021-03-01
description The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/53500
work_keys_str_mv AT fitrinurjanah effektivitaskomiteauditdewankomisarisindependendanbiayaaudit
AT akhmadimamamrozi effektivitaskomiteauditdewankomisarisindependendanbiayaaudit
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