PENGARUH KARAKTERISTIK DEWAN KOMISARIS DAN KARAKTERISTIK KOMITE AUDIT TERHADAP FEE AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014)

Abstract

This study aims to examine the influence between components in the corporate governance and external auditor fee. The dependent variable in this research is the external auditor fee. The independent variables in this research is board of commissioners size, the independence of the board of commissioners, frequency of the board of commissioners meetings, gender diversity of the audit committee, expertise of the audit committee, the audit committee size, the independence of the audit committee and frequency of the audit committee meetings. This study uses the time span during 2012-2014. This study using purposive sampling method as a method of sample selection. Data obtained from annual reports and financial statements of 22 manufacture companies listed on the Indonesian Stock Exchange and the data meets the criteria required in this study. Analysis of data using multiple regression analysis. The results of this study indicate a significant positive influence between the board of commissioner size, frequency of the board of commissioners meetings and the audit committee size with the external auditor fee. However, there is no significant influence between the independence of the board of commissioners, gender diversity of audit committee, expertise of the audit committee, the independence of the audit committee and frequency of the audit committee meetings with external auditor fee.