Analisis Pengaruh Struktur Governance dan Internal Control terhadap Fee Audit Eksternal (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2009-2011)
| Main Author: | Dewi Prastuti, Deviana |
|---|---|
| Other Authors: | Rodoni, Ahmad, Rahmawati |
| Format: | Book |
| Bahasa: | in |
| Subjects: | |
| Online Access: |
http://repository.uinjkt.ac.id/dspace/handle/123456789/23874 |
Daftar Isi:
- The research purposes to analyze the influence of structure governance (board commissioner and audit committee) and internal control to the external audit fee. This research used secondary data from annual reports and financial reports of manufacturing industry which listed in Indonesian Stock Exchange (IDX) during 2009-2011 period. This study used purposive sampling method and used multiple linear regression as the analysis instrument. Before being conducted the regression test, it is examined by using the classical assumption tests. The research indicates that the independent commissioner and the size of the board commissioner influences significantly on the external audit fees. Internal control influences significantly on the external audit fees. The independence of the audit committee, the size of the audit committee and the meeting intensity of the audit committee don’t influence significantly the external audit fees. Keywords : fee audit, structure governance,internal control, board commissioner, audit committee