STRUKTUR KEPEMILIKAN PERUSAHAAN SEBAGAI FAKTOR YANG MEMPENGARUHI PENETAPAN FEE AUDIT EKSTERNAL (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Malaysia Tahun 2017)

KURNIAWAN, Alif Ridzky and JANUARTI, Indira (2019) STRUKTUR KEPEMILIKAN PERUSAHAAN SEBAGAI FAKTOR YANG MEMPENGARUHI PENETAPAN FEE AUDIT EKSTERNAL (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia dan Malaysia Tahun 2017). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to examine and find the empirical evidences about the effect of ownership concentration, subsidiary of a company, and multinational ownership affiliation as independent variables to audit fee as dependent variable. The total sample is 340 companies, which listed on the Indonesian Stock Exchange (IDX) and Malaysia Stock Exchange (MYX) on the year 2017. Study used multiple linear regression as the analysis method. Before being conducted by regression test, it was examined by using the classical assumption tests. The results of this study indicate that the ownership shares concentration is not associated with audit fee. Subsidiary of company and multinational ownership affiliation are positively associated with audit fee.

Item Type:Thesis (Undergraduate)
Additional Information:Audit fee, ownership concentration, subsidiary of company, multinational ownership affiliation
Uncontrolled Keywords:Audit fee, ownership concentration, subsidiary of company, multinational ownership affiliation
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:76711
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:26 Sep 2019 09:27
Last Modified:26 Sep 2019 09:27

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