FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN AUDIT FEE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2017-2019

HUMENDRU, SRI RAMADHANI (2021) FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN AUDIT FEE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2017-2019. Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Permasalahan dalam penelitian ini adalah penetapan audit fee adalah besarnya bayaran yang diberikan oleh klien kepada Kantor Akuntan Publik (KAP) atas jasa yang diberikan berupa pemeriksaan terhadap laporan keuangan. Penelitian ini bertujuan untuk menguji serta memberikan bukti secara empiris bagaimana pengaruh penetapan audit fee pada perusahaan manufaktur yang terdaftar di BEI dan melihat apakah penetapan audit fee dipengaruh oleh Tipe Kepemilikan Perusahaan, Ukuran Perusahaan, dan Ukuran Kantor Akuntan Publik. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI dari tahun 2017 sampai dengan 2019. Dari seluruh populasi dipilih 47 perusahaan sebagai sampel dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengunduh laporan keuangan dari situs www.idx.co.id. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda dengan dibantu oleh program SPSS (Statistical Product and Service Solution) versi 20. Hasil penelitian menunjukkan bahwa Pertama, tipe kepemilikan perusahaan tidak berpengaruh signifikan terhadap penetapan audit fee pada perusahaan manufaktur yang terdaftar di BEI. Kedua, ukuran perusahaan berpengauh signifikan terhadap penetapan audit fee pada perusahaan manufaktur di BEI. Ketiga, ukuran kantor akuntan publik berpengaruh signifikan terhadap penetapan audit fee.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorKholis, Azizulnidn0027027506
Keywords: Tipe Kepemilikan Perusahaan, Ukuran Perusahaan, Ukuran Kantor Akuntan Publik, Audit Fee
Subjects: H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 11 Feb 2022 03:40
URI: http://digilib.unimed.ac.id/id/eprint/45459

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