PENGARUH GOVERNANCE STRUCTURE TERHADAP AUDIT FEE

Syaputra, Yudha Wisnu (2016) PENGARUH GOVERNANCE STRUCTURE TERHADAP AUDIT FEE. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aimed to examine the effect of governance structure (board commissioner and audit committee) on audit fees. The population in this study is all of manufacturing companies which listed on Bursa Efek Indonesua in 2012-2014. Determination of the samples is done by using purposive sampling technique, samples were obtained as many as 93 companies. The secondary data were tested using multiple linear regression, and hypothesis testing used was t test with SPSS v20. The results showed that the independency of the board commissioner, size of the board commissioner, independency of the audit committee, size of the audit committee, and the meeting intensity of the audit committee did not effect the audit fees. Keywords : board commissioner, audit committee, and audit fees.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Board commissioner ; audit committee ; and audit fees.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 01 Apr 2022 09:27
Last Modified: 01 Apr 2022 09:27
URI: http://eprints.ukmc.ac.id/id/eprint/7605

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