Pengaruh struktur kepemilikan, status of audit firm, audit report lag, dan ukuran perusahaan terhadap audit fee
Nomor Panggil : 2019_TA_AK_023151103
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2019
Pembimbing 1 : Sekar Mayangsari
Subyek : Auditing
Kata Kunci : managerial ownership structure, foreign ownership structure, government ownership structure, status
Status Posting : Published
Status : Lengkap
No. | Nama File | Hal. | Link |
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1. | 2019_TA_AK_023151103_Halaman-Judul.pdf | ||
2. | 2019_TA_AK_023151103_Bab-1.pdf | 73 | |
3. | 2019_TA_AK_023151103_Bab-2.pdf |
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4. | 2019_TA_AK_023151103_Bab-3.pdf |
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5. | 2019_TA_AK_023151103_Bab-4.pdf |
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6. | 2019_TA_AK_023151103_Bab-5.pdf |
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7. | 2019_TA_AK_023151103_Daftar-Pustaka.pdf | 73 | |
8. | 2019_TA_AK_023151103_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis dan mencari bukti secara empiris daripegaruh struktur kepemilikan, status of audit firm, audit report lag, ukuran perusahaanterhadap audit fee.Dalam penelitian ini, sampel yang digunakan sejumlah 189 yang diambil dariperusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2016 –2018.metode pengujian hipotesis yang digunakan regresi linier berganda dengan pengolahandata menggunakan SPSS 23.Berdasarkan hasil penelitian menunjukkan bahwa struktur kepemilikan asing, strukturkepemilikan pemerintah, Status of audit firm,dan ukuran perusahaan berpengaruh positifterhadap audit fee. Sedangkan struktur kepemilikan manajerial tidak berpengaruh positifterhadap audit fee.
T This study aims to analyze and find empirical evidence of the influence of ownershipstructure, status of audit firm, audit report lag, company size on audit fees.This research used 189 samples, which were taken from manufacturing companieslisted on Bursa Efek Indonesia (Indonesia Stock Exchange) during 2016 – 2018. Hypothesiswas done by multiple linear regressions processed by SPSS 23.The result of analysis data shows that the structure of foreign ownership, the structureof government ownership, status of audit firm, and company size have a positive effect onaudit fees. While managerial ownership structure does not have a positive effect on auditfees