PENGARUH PROFITABILITAS PERUSAHAAN, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT FEE (Studi Empiris Terhadap Perusahaan Manufaktur Sub Sektor Food and Beverages di Bursa Efek Indonesia Tahun 2018-2020)

Fatmawati, Siti (2022) PENGARUH PROFITABILITAS PERUSAHAAN, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT FEE (Studi Empiris Terhadap Perusahaan Manufaktur Sub Sektor Food and Beverages di Bursa Efek Indonesia Tahun 2018-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia.

[img] Text (Cover + Abstrak)
Cover + Abstrak.pdf - Other
Restricted to Registered users only
Available under License Creative Commons Attribution Non-commercial.
Download (1MB) | Request a copy
[img] Text (BAB 1)
BAB 1.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (864kB)
[img] Text (BAB 2)
BAB 2.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (1MB)
[img] Text (BAB 3)
BAB 3.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (1MB)
[img] Text (BAB 4)
BAB 4.pdf - Other
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (1MB) | Request a copy
[img] Text (BAB 5)
BAB 5.pdf - Other
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (669kB) | Request a copy
[img] Text (Daftar Referensi)
DAFTAR REFERENSI.pdf - Other
Available under License Creative Commons Attribution Non-commercial.
Download (658kB)
[img] Text (Lampiran)
LAMPIRAN.pdf - Other
Restricted to Repository staff only
Available under License Creative Commons Attribution Non-commercial.
Download (1MB) | Request a copy

Abstract

Penelitian ini bertujuan menguji pengaruh profitabilitas perusahaan, ukuran perusahaan dan ukuran kantor akuntan publik terhadap audit fee pada perusahaan manufaktur sub sektor food and beverages yang terdaftar di Bursa Efek Indonesia (BEI). Jenis penelitian ini menggunakan penelitian deskriptif pendekatan kuantitatif dengan metode analisis data regresi linier berganda mengunakan SPSS versi 22. Sampel penelitian ini adalah perusahaan manufaktur sub sektor food and beverages yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018 sampai dengan tahun 2020. Tehnik pengumpulan sampel yang digunakan dalam penelitian ini menggunakan purposive sampling dengan jumlah 29 perusahaan sehingga selama 3 tahun pengamatan diperoleh 87 observasi perusahaan sampel. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data laporan tahunan/laporan keuangan auditan perusahaan yang diperoleh dari situs resmi BEI yaitu https://www.idx.co.id dan pengujian hipotesis penelitian dilakukan dengan uji t. Hasil penelitian ini membuktikan bahwa (1) Profitabilitas perusahaan memiliki pengaruh negatif dan tidak signifikan terhadap audit fee; (2) ukuran perusahaan berpengaruh positif dan signifikan terhadap audit fee; dan (3) Profitabilitas perusahaan, ukuran perusahaan dan ukuran kantor akuntan publik berpengaruh lebih 65,3 % , sisanya 34, 7% , dipengaruhi oleh variabel lainnya yg tidak ada dalam penelitian pada perusahaan manufaktur sub sektor food and beverages yang terdaftar di Bursa Efek Indonesia (BEI). This study aims to examine the effect of firm profitability, firm size and the size of public accounting firm on audit fees in food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive a quantitative approach with multiple linear regression and data analysis methods using SPSS version 22. The sample of this research is the food and beverages sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018 to 2020. Techniques The sample collection in this study used purposive sampling with a total of 29 companies so that during 3 years is 87 observations firm years of sample companies were obtained. The data used in this study is secondary data taht is an annual report or audited financial statements obtained from the IDX official website, namely https://www.idx.co.id and the research hypothesis testing is carried out by t-test. The results of this study prove that (1) company profitability has a negative and insignificant effect on audit fees; (2) company size has a positive and significant effect on audit fees; and (3) company profitability, company size and public accounting firm size have an effect of more than 65.3%, the remaining 34.7%, are influenced by other variables that are not in research on manufacturing companies in the food and beverages sub-sector which are listed on the Indonesia Stock Exchange (IDX).

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorRatnaningsih, RiniNIDN0315067001riniratna6288@gmail.com
Uncontrolled Keywords: Profitabilitas Perusahaan, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik, dan Audit Fee
Subjects: Akuntansi > Akuntansi Manajemen
Akuntansi > Auditing
Divisions: S1 Akuntansi
Depositing User: SITI FATMAWATI
Date Deposited: 14 Dec 2022 08:37
Last Modified: 14 Dec 2022 08:37
URI: http://repository.stei.ac.id/id/eprint/9056

Actions (login required)

View Item View Item
Repository STEI is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.