CD Skripsi
Pengaruh Kompleksitas Perusahaan, Profitabilitas, Ukuran Perusahaan, Dan Ukuran Kap Terhadap Fee Audit Pada Perusahaan Perbankan Indonesia
ABSTRACT
This study aims to determine the effect of company complexity, profitability, company size and audit firm size on audit fees in banking companies listed on the Indonesia Stock Exchange. This study uses secondary data, namely audited financial statements that can be accessed through the Indonesia Stock Exchange website, namely www.idx.co.id. The population in this study amounted to 42 banking companies. The sampling method used is the purposive sampling method. Based on this method, 25 companies were obtained as samples, with an observation period of 5 years. Thus, the number of this study was 125 observational data, then the variables in this study were tested using multiple regression analysis using SPSS 25.0. The results showed that the variables of company size and audit firm size had a positive effect on audit fees. While the variables of company complexity and profitability have no effect on audit fees.
Keywords: Audit Fee, Company Complexity, Profitability, Company Size, Audit Firm Size
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