PENGARUH STRUKTUR GOVERNANCE TERHADAP FEE AUDIT EKSTERNAL

RIZQIASIH, Putri Dyah and PRABOWO, Tri Jatmiko Wahyu (2010) PENGARUH STRUKTUR GOVERNANCE TERHADAP FEE AUDIT EKSTERNAL. Undergraduate thesis, Universitas Diponegoro.

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Abstract

The purpose of this study is to examine the influence of the characteristics of structur governance (board commissioner and audit committee) on audit fees. The existence of the board commissioner and the audit committee as a mechanism of checks and balances is expected to reduce control risk, so low external audit fees can be achieved. This study is replication of Yatim’s et al. research in 2006 and uses secondary data from annual reports of manufacturing companies which listed on Bursa Efek Indonesia in 2006-2008. This study uses purposive sampling method and uses multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests. The results of this study indicate that the size of the board commissioner, the meeting intensity of the board commissioner, the size of the audit committee, and the meeting intensity of the audit committee did not influence the external audit fees. The independency of the board commissioner and the independency of the audit committee have significant positive relationship on the external audit fees. It means that the independency of the board commissioner and the independency of the audit committee will demand a high quality audit from external auditors, resulting in higher audit fees.

Item Type:Thesis (Undergraduate)
Uncontrolled Keywords:board commissioner, audit committee, audit fees. dewan komisaris, komite audit, fee audit.
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:23083
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:14 Oct 2010 09:33
Last Modified:14 Oct 2010 09:33

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