CD Skripsi

Pengaruh Karakteristik Dewan Komisaris, Komite Audit, Dan Kesulitan Keuangan Terhadap Fee Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2010-2014

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This study aimed to identify and analyze the influence of board characteristics (board size, board independence, and board meet), audit committee ( audit committee size, audit committee independence, audit committee experts, and audit committee meet), and financial distress to audit fee. This research used secondary data from annual reports and financial reports of manufacturing industry which listed in Indonesian Stock Exchange (IDX) during 2010-2014 periods This study uses purposive sampling method and uses multiple regression as the analysis instrument, by Using SPSS (Statistical Product and Service Solution) ver. 17 software. The first and the fifth hypothesis shows that partially there are significant influences between the size of the board commissioner and the size of the audit committee on the audit fee. While the independent commissioner, the meeting intensity of the board commissioner, the independence of the audit committee, the size of the audit committee member’s expertise, the meeting intensity of the audit committee, and financial distress don’t influence significantly the audit fee. Based on the above calculation of the value obtained values of determination coefficient (R2) is 0,453. This shows that the simultaneously, the size of the board commissioner, independent commissioner, the meeting intensity of the board commissioner, the size of the audit committee, the independence of the audit committee, the size of the audit committee member’s expertise, the meeting intensity of the audit committee, and financial distress contribute 45,3 % influence of the audit fee.
Keywords : board of commissioner, audit committee, and financial distress

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0334)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

viii, 83 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 116 (0334)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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