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All Journal ETNIK : Jurnal Ekonomi dan Teknik
Rahmat Hidayat
Universitas Islam Negeri Syarif Hidayatullah Jakarta
Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering

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Pengaruh Fungsi Audit Internal Terhadap Fee Auditor Eksternal (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2022) Yulianti Yulianti; Rahmat Hidayat; Wardah Jamilah; Yuchana Zakiyyatunnisa
Jurnal Etnik: Ekonomi-Teknik Vol 2 No 8 (2023): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v2i8.242

Abstract

The effect of the internal audit function on external auditor fees is an important consideration in determining the cost of auditing and monitoring the company. This study aims to provide empirical evidence regarding the effect of the internal audit function on external auditor fees. This type of research is a quantitative analysis using descriptive statistical methods. This study uses secondary data from the annual reports of mining companies listed on the Indonesia Stock Exchange in 2021-2022. This study uses purposive sampling method and uses simple linear regression as an analysis instrument. Based on the test results conducted using the classical assumption test and simple linear regression analysis techniques, it can be concluded that the internal audit function has no significant effect on external auditor fees. Although the results of this study indicate that there is no significant effect between the internal audit function and external auditor fees, there are also several other studies that have successfully examined that the internal audit function has a significant effect on external auditor fees.
Co-Authors Wardah Jamilah Yuchana Zakiyyatunnisa Yulianti Yulianti