WIDIA NURMAYANI (2017) PENGARUH INDEPENDENSI DEWAN KOMISARIS, INTENSITAS PERTEMUAN KOMITE AUDIT, KOMPLEKSITAS USAHA DAN MANAJEMEN LABA TERHADAP FEE AUDIT. S1 thesis, Universitas Muhammadiyah Yogyakarta.

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Official URL: http://repository.umy.ac.id/handle/123456789/17464

Abstract

This study aims to analyze the influence of independence of the board of commissioners, the intensity of audit committee meeting, business complexity and earning management to audit fees in the manufacturing company annual report which is listed on the Indonesia Stock Exchange (IDX). This research used 165 samples of companies that listed on Indonesia Stock Exchange on a 2012-2016 period with purposive sampling method. Moreover, this study tool analysis used multiple regression in SPSS program 15 version. This study shows the influence of independence of the board of commissioners, the intensity of audit committee meeting, and earning management did not have any effect on audit fees. Nevertheless, business complexity variable has positive and significant effect on audit fees. This study also demonstrate that the firm size as a control variable does not has any impact on audit fees.

Dosen Pembimbing: UNSPECIFIED | UNSPECIFIED
Item Type: Thesis (S1)
Uncontrolled Keywords: INDEPENDENCE OF THE BOARD OF COMMISSIONERS, INTENSITY OF AUDIT COMMITEE MEETINGS, BUSINESS COMPLEXITY, EARNINGS MANAGEMENT, FIRM SIZE, AUDIT FEES. INDEPENDENSI DEWAN KOMISARIS, INTENSITAS PERTEMUAN KOMITE AUDIT, KOMPLEKSITAS USAHA, MANAJEMEN LABA, UKURAN PERUSAHAAN, FEE AUDIT.
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Unnamed user with email Admin Perpustakaan5
Last Modified: 09 Oct 2025 03:15
URI: https://etd.umy.ac.id/id/eprint/58131

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