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)

SAMOSIR, Yohanna Sari Putri and ACHMAD , Tarmizi (2017) 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). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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.

Item Type:Thesis (Undergraduate)
Additional Information:Corporate Governance, Board of Commissioners, Audit Committees, External Auditor Fee..
Uncontrolled Keywords:Corporate Governance, Board of Commissioners, Audit Committees, External Auditor Fee..
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:54329
Deposited By:INVALID USER
Deposited On:20 Jun 2017 11:15
Last Modified:20 Jun 2017 11:15

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