PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP BIAYA AUDIT (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016)

Abstract

The purpose of this paper is to examine the the effect of company structures which are managerial ownership, foreign ownership, and government ownership on Audit Fee. The sampel in this study consisted of 90 of company which is listed on Bursa Efek Indonesia (BEI), in 2016 period. Hypothesis examination are using multiple regression. The results showed that foreign ownership affect positifly and significantly related to the level of audit fee, government ownership affect positifly and significantly related to the level of audit fee but managerial ownership do not significantly affect to the level of audit fee. Overall, the ownership structures have different influences on the level of audit fee.