Skripsi

PENGARUH KARAKTERISTIK CFO TERHADAP BIAYA AUDIT

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Penilaian

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This study aims to examine the influence of CFO characteristics on audit fees. The CFO characteristics observed include CFO tenure, CFO's accounting background, and CEO-CFO tenure consistency. The research objects are non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Using purposive sampling, the study obtained a total of 125 companies with 700 observations. The data analysis technique employed is panel data regression, using STATA version 17 as the analytical tool. The results of the Common Effect Model (CEM) show that CFO tenure and CEO-CFO tenure consistency have a negative effect on audit fees. Meanwhile, the CFO's accounting background does not affect audit fees.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507000579	T165826	T1658262025	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1658262025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2025

Collation

xiv, 46 hlm.: ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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