Huljannah, Mifta (2022) PENGARUH DEWAN KOMISARIS, KOMITE AUDIT DAN AUDIT INTERNAL TERHADAP BIAYA AUDIT (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen Yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Komisaris terhadap Biaya Audit, Komite Audit terhadap Biaya Audit dan Audit Internal terhadap Biaya Audit (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2021) Data yang digunakan dalam penelitian ini diperoleh melalui data laporan tahunan. Populasi dalam penelitian ini ialah perusahaan manufaktor pada sub sektor tekstil dan garmen yang terdaftar di BEI. Teknik pemilihan sampel dengan purposive sampling dan diperoleh 12 perusahaan dengan periode penelitian 2017 - 2021. Metode analisis data menggunakan analisis regresi data panel dengan Eviews 12. Hasil penelitian ini membuktikan bahwa, (1) Dewan Komisaris tidak berpengaruh terhadap Biaya Audit dikarenakan besar kecilnya ukuran dewan komisaris tidak berdampak pada kinerja auditor, sehingga dewan komisaris tidak berpengaruh terhadap biaya audit, (2) Komite Audit berpengaruh negatif dan signifikan terhadap Biaya Audit, (3) Audit Internal tidak berpengaruh terhadap Biaya Audit dikarenakan perusahaan yang memiliki aktivitas audit internal yang tinggi tidak dapat menjamin tingginya risiko dan tanggung jawab auditor yang mengakibatkan meningkat nya jumlah biaya audit, begitupun sebaliknya This study aims to determine the effect of the Board of Commissioners on Audit Fees, the Audit Committee on Audit Fees and Internal Audit on Audit Fees (Empirical Study on Textile and Garment Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2021). The data used in this study were obtained through annual report data. The population in this study are manufacturing companies in the textile and garment sub-sector listed on the IDX. The sample selection technique was purposive sampling and obtained 12 companies with a research period of 2017 - 2021. The data analysis method used panel data regression analysis with Eviews 12. The results of this study prove that, (1) the board of commissioners has no effect on audit fees because the size of the board of commissioners has no impact on auditor performance, so the board of commissioners has no effect on audit fees, (2) the audit committee has a negative and significant effect on audit fees, (3) Internal Audit has no effect on Audit Fees because companies that have high internal audit activities cannot guarantee the high risks and responsibilities of the auditors which result in an increase in the amount of audit fees, and vice versa
| Item Type: | Thesis (Skripsi) | ||||||||
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| Uncontrolled Keywords: | Dewan Komisaris, Komite Audit, Audit Internal, dan Biaya Audit. | ||||||||
| Subjects: | Akuntansi > Akuntansi Manajemen Akuntansi > Auditing |
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| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | MIFTA HULJANNAH | ||||||||
| Date Deposited: | 15 Dec 2022 05:59 | ||||||||
| Last Modified: | 15 Dec 2022 05:59 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9065 |
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