PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UKURAN KAP TERHADAP FEE AUDIT

Sani, Aulmi (2021) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UKURAN KAP TERHADAP FEE AUDIT. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Audit fee merupakan biaya yang dikeluarkan oleh perusahaan untuk mendapatkan proses audit. Besarnya biaya yang dikeluarkan oleh perusahaan untuk mendapatkan jasa atas audit oleh pihak eksternal didorong oleh risiko yang diterima oleh auditor. Penelitian ini bertujuan untuk mengetahui apakah ukuran perusahaan profitabilitas dan ukuran KAP berpengaruh terhadap audit fee. Penelitian ini merupakan penelitian yang bersifat asosiatif. Penelitian ini menggunakan sampel perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indoensia sebanyak 63 perusahaan yang diamati selama tiga tahun dari tahun 2019-2021. Pengambilan keputusan hipotesis pada penelitian ini dengan menggunakan metode regresi linear berganda dengan menggunakan alat analisis SPSS 25.0. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh antara ukuran perusahaan berpengaruh terhadap audit fee pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021, profitabilitas berpengaruh terhadap audit fee pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021, ukuran KAP terhadap audit fee pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Sementara itu secara simultan ketiga variabel tersebut mampu mempengaruhi audit fee sebesar 69,1%. Kata Kunci : Ukuran Perusahaan, Profitabilitas dan Ukuran KAP Terhadap Fee Audit. ABSTRACT Audit fee is a cost incurred by the company to get the audit process. The amount of costs incurred by the company to obtain services for audits by external parties is driven by the risks received by the auditor. This study aims to determine whether the size of the profitability company and the size of the KAP affect the audit fee. This research is an associative study. This study used a sample of manufacturing sector companies listed on the Indonesian Stock Exchange as many as 63 companies observed for three years from 2019-2021. Hypothesis decision making in this study using the multiple linear regression method using the SPSS 25.0 analysis tool. The results of this study show that there is an influence between the size of the company affecting the audit fee on manufacturing sector companies listed on the Indonesia Stock Exchange in 2019-2021, profitability affecting the audit fee on manufacturing sector companies listed on the Indonesia Stock Exchange in 2019-2021, the size of the KAP on audit fees in manufacturing sector companies listed on the Indonesia Stock Exchange in 2019-2021. Meanwhile, simultaneously the three variables were able to affect the audit fee by 69.1%. Keywords: Company Size, Profitability and KAP Size Against Audit Fees

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
UNSPECIFIEDNovyarni, NelliNIDN0306117501nelli_novyarni@stei.ac.id
Uncontrolled Keywords: PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UKURAN KAP TERHADAP FEE AUDIT
Subjects: Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: Ms. AULMI SANI
Date Deposited: 07 Jan 2023 05:40
Last Modified: 07 Jan 2023 05:40
URI: http://repository.stei.ac.id/id/eprint/9358

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