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PENGARUH KAM DISCLOSURE DAN KEPEMILIKAN ASING TERHADAP BIAYA AUDIT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2022-2023)

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This study aims to examine the effect of KAM Disclosure and foreign ownership on audit fees. The research objects are manufacturing companies in 2022-2023. Using purposive sampling method, the number of samples in this study is 112 companies with a total of 224 observations. This study uses a quantitative approach with secondary data. The testing in this study uses panel data regression analysis technique with STATA version 17 analysis tool. The results of the Random Effect Model (REM) show that KAM disclosure has no effect on audit fees. However, foreign ownership has a significant positive effect on audit fees. This indicates that a higher proportion of foreign ownership drives demands for higher audit quality and more in-depth oversight, which in turn increases audit fees. Keywords: Key Audit Matters Disclosure, Foreign Ownership, and Audit Fees.

Availability
Inventory Code Barcode Call Number Location Status
2507005671T183882T1838822025Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1838822025
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
iii, 62 hlm.; ilus.; tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.543
Content Type
Text
Media Type
unmediated
Carrier Type
other (computer)
Edition
-
Subject(s)
Prodi Akuntansi
Audit Biaya
Specific Detail Info
-
Statement of Responsibility
Other version/related
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