Skripsi

PENGARUH PROFITABILITAS PERUSAHAAN, RISIKO PERUSAHAAN, AUDIT REPORT LAG, DAN GENDER CEO TERHADAP AUDIT FEE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021).

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Penilaian

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This study aims to examine the effect of corporate profitability, corporate risk, audit report lag, dan CEO’s gender on audit fees as well to determine the differences in independent variables and dependen variables before and during the Covid-19 pandemic. The object of this study is non financial company listed in Indonesia Stock Exchange in 2018-2021. This study uses secondary data. The number of sample in this study is 75 companies. The sample selection in this study is using purposive sampling technique. The data analysis technique used is panel data analysis, paired sample t-test, dan wilcoxon signed rank test. The result of the analysis shows that audit report lag has a positive and significant effect on audit fees, however corporate profitability, corporate risk, and CEO gender show insignificant effect on audit fees. Based on mean difference test, company profitability and audit report lag has a significant changes before and during the Covid-19 pandemic, meanwhile audit fees, corporate risk, and CEO gender show insignificant changes before and during the Covid-19 pandemic

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307001750	T98775	T987752023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T987752023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xviii, 92 hlm.; Ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

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

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