PENGARUH UKURAN DEWAN KOMISARIS, KOMITE AUDIT, DAN KAP TERHADAP FEE AUDIT EKSTERNAL
DOI:
https://doi.org/10.25170/jara.v12i1.55Keywords:
Board of commissioners, audit committee, the size of KAP, external audit feeAbstract
This research aims to know the influence of the Board of Commissioners, the audit committee and the size of KAP partially towards the external audit fee. Data processing analysis is done by testing the effect of the independent variables on the dependent variable. Based on the results of the study, indicate that there is the influence of the size of the board of commissioners, the size of the audit committee and the size of KAP towards the external audit fee on financial sector service companies listed on the Indonesia stock exchange (BEI) in 2014-2016.
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Chandra, M. O. (2015). Pengaruh good corporate governance, karakteristik perusahaan dan ukuran Kap terhadap fee audit eksternal. Jurnal Akuntansi Bisnis, 13,26, 174–194.
Elder, R. J. et al. (2008). Jasa audit dan assurance. Jakarta: Salemba Empat.
Jemada, M. V, dan Yaniartha S, P. D. (2013). Pengaruh tekanan anggaran waktu, kompleksitas tugas dan reputasi auditor terhadap fee audit. E-Jurnal Akuntansi Universitas Udayana, 3,3, 132–146.
Komite Nasional Kebijakan Good Corporate Governance (KNKG).2006.
Lampiran Keputusan Ketua Bapepam LK NOMOR: KEP-643/BL/2012.
Lampiran Keputusan Ketua Bapepam NOMOR: KEP-431/BL/2012.
Mulyadi. (2014). Auditing. Jakarta: Salemba Empat.
Surat Keputusan Institut Akuntan Publik Indonesia (IAPI). (2008). No. KEP.024/IAPI/VII/2008.
Wibowo, R. H. (2012). Pengaruh struktur governance dan etnisitas terhadap fee audit. Journal of Chemical Information and Modeling, 53,9, 1689–1699.
Wibowo, R., & Rohman, A. (2013). Pengaruh governance structure dan fungsi internal control terhadap fee audit eksternal pada perusahaan publik di Indonesia. Diponegoro Journal of Accounting, 2,1,1–13.
Zarkasyi, D. H. (2008). Good corporate governance. Alvabeta.
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Published
2018-04-01
How to Cite
Ayu, P. P., & Septiani, T. (2018). PENGARUH UKURAN DEWAN KOMISARIS, KOMITE AUDIT, DAN KAP TERHADAP FEE AUDIT EKSTERNAL. Jurnal Akuntansi, 12(1), 1–15. https://doi.org/10.25170/jara.v12i1.55
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