Skripsi

PENGARUH KEAHLIAN DAN KERAGAMAN GENDER KOMITE AUDIT TERHADAP BIAYA AUDIT (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020).

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Penilaian

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This study aims to empirically examine the relationship between audit committee financial expertise, audit committee industry expertise, audit committee legal expertise and audit committee gender diversity on audit fees. The population of this study is all of non- financial companies listed on the Indonesia Stock Exchange spanning the period 2017- 2020. There are 588 samples obtained by using a purposive sampling method. The analytical techique of this study is panel data regression analysis using STATA 16.00 program. The result of this study show that audit committee industry expertise has a positive effect on audit fees. Audit committee financial expertise, audit committee legal expertise, and audit committee gender diversity have no effect on audit fees. In addition, the resuls of this study show that the control variable for the frequency of audit committee meetings has a negative effect on audit fees. The control variables size of public accountant office and firm size have a positive effect on audit fees. While the control variables return on assets and leverage have no effect on audit fees.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207004292	T80857	T808572022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T808572022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2022

Collation

xix, 110 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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