PENGARUH EFEKTIVITAS KOMITE AUDIT DAN FUNGSI AUDIT INTERNALTERHADAP BIAYA AUDIT

Abstract

This study aimed to examine the effect of the effectiveness of the audit committee and the internal audit function to the audit fee. Board size and board meetings are used as a control variable. The population in this study are all companies listed in the Indonesia Stock Exchange in 2013. The sampling method in this research is purposive sampling. The total number of samples in this study was 62 data, but after through the data processing stage there are 5 outlier data that should be excluded from the sample. Thus, the total number of eligible final sample was observed that 57 data. Variable committee size (ACSIZE), committee meeting (ACMEET), the independence of the committee (ACINDP), commitee expertise (ACEF) and internal audit (IA) analyzed by Ordinary Least Square regression. The result showed that ACSIZE and ACINDP significantly affect the cost of the audit. But other variables did not show a positive and significant effect, it can be concluded that the size of the audit committee and the independence of audit committees have an influence in determining the cost of the audit.