Verawaty, Verawaty (2021) ANALISIS DETERMINAN AUDIT FEE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. In: Seminar Nasional Forum Dosen Akuntansi Publik (FDAP) 2021, 3 Desember 2021, Malang Jawa Timur.
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Abstract
Audit fee yang dikeluarkan oleh perusahaan untuk mempekerjakan seorang auditor diharapkan mampu meningkatkan pengawasan manajemen, kualitas laporan keuangan perusahaan dan independensi manajemen. Penelitian ini membahas mengenai faktor-faktor yang berpengaruh terhadap audit fee berdasarkan dewan komisaris, komite audit, ukuran perusahaan, profitabilitas, leverage, kompleksitas audit dan karakteristik auditor. Objek penelitian, yaitu perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dan melaporkan annual report tahun 2017-2018. Data dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan profitabilitas, kompleksitas audit, dan karakteristik auditor berpengaruh positif terhadap audit fee, sedangkan dewan komisaris, komite audit, ukuran perusahaan, dan leverage tidak berpengaruh positif terhadap audit fee. Hal ini berarti, pada dasarnya perusahaan yang memiliki keuntungan yang tinggi cenderung akan membayar fee audit yang tinggi, kompleksitas pun akan meningkat sehingga auditor membutuhkan waktu yang lebih lama untuk mengaudit perusahaan yang akan berpengaruh pada fee audit yang harus dibayarkan oleh perusahaan, serta KAP Big Four memiliki financial strength and expertise yang membuat mereka dianggap mampu menghasilkan kualitas audit yang lebih baik sehingga membuat kantor akuntan publik yang telah berafiliasi dengan The Big Four lebih sering memperoleh premium fees dibanding kantor akuntan publik lainnya. Kata Kunci: audit fee, dewan komisaris, komite audit, ukuran perusahaan, profitabilitas, leverage, kompleksitas audit, karakteristik auditor Abstract The audit fee issued by the company to hire an auditor is expected to improve management supervision, the quality of the company's financial statements and the independence of management. This study discusses the factors that affect the audit fee based on the board of commissioners, audit committee, firm size, profitability, leverage, audit complexity and auditor characteristics. The object was the banking companies listed on the Indonesia Stock Exchange and reporting the 2017-2018 annual report. Data were analyzed using multiple linear regression analysis. The results showed that profitability, audit complexity, and auditor characteristics had the positive effect on audit fees, while the board of commissioners, audit committee, firm size, and leverage had no positive effect on audit fees. This means, basically, companies that have high profits tend to pay high audit fees, the complexity will increase so that the auditor takes longer to audit the company which will affect the audit fees that must be paid by the company, as well as the Big Four which have financial strength and expertise that makes them considered capable of producing better audit quality, thus making public accounting firms affiliated with The Big Four more often receive premium fees than other public accounting firms. Keywords: audit fee, board of commissioners, audit committee, firm size, profitability, leverage, audit complexity, auditor characteristics
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | Mrs Verawaty Mahyudin |
| Date Deposited: | 13 Feb 2022 09:16 |
| Last Modified: | 13 Feb 2022 09:16 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/6778 |
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