Skripsi

THE EFFECT OF CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND OWNERSHIP STRUCTURES ON AUDIT FEES

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Penilaian

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This study aims to empirically examine the effect of chief executive officer (CEO) characteristics and ownership structures on audit fees. The observed factors of CEO characteristics include gender and tenure, while the ownership structures are foreign and institutional. The population in this study consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018 to 2022. A total of 930 company-year samples were obtained using the purposive sampling technique, but 45 data points were eliminated through outlier testing, resulting in 885 overall samples. The data analysis technique used is panel data regression using the STATA MP 17 program. The results of the Fixed Effect Model (FEM) with the additional cluster approach show that the gender and tenure of the CEO have no effect on audit fees, while foreign and institutional ownership positively affect audit fees.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407000986	T137928	T1379282023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1379282023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 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

-

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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