E-Jurnal Akuntansi Universitas Udayana
Vol 31 No 3 (2021)

Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit

Fitri Nurjanah (Fakultas Ekonomi dan Bisnis Universitas Islam Lamongan, Indonesia)
Akhmad Imam Amrozi (Fakultas Ekonomi dan Bisnis Universitas Islam Lamongan, Indonesia)



Article Info

Publish Date
25 Mar 2021

Abstract

The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...