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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Siskawati, Sinta Aria Dewi
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Economics, Econometrics & Finance

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PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN RISIKO PERUSAHAAN TERHADAP FEE AUDIT Suryanto, Rudy; Siskawati, Sinta Aria Dewi; Sofyani, Hafiez
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.691 KB) | DOI: 10.33558/jrak.v9i1.1364

Abstract

This study aims to analyze and provide empirical evidence of the influence of corporate governance structure and client risk towards audit fees. Corporate governance structure in this study uses the existence of independent commissioner, audit committee and majority shareholder. The bond ratings is used to measure client risk. This study uses secondary data from Indonesian Capital Market Directory (ICMD), annual reports, and bond ratings from PT. PEFINDO of companies which listed on Bursa Efek Indonesia in 2012-2013. This study uses purposive sampling method and resulted 104 firms. The method of analysis of this study used multi regression with SPSS 15.0. Program. The results indicate that corporate governance structure had no influence on audit fees, client risk have a positive influence on audit fees.
Co-Authors Hafiez Sofyani Rudy Suryanto, Rudy