ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENENTUAN AUDIT FEE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014)

FATKHUR ROHMAN , 1211031033 (2016) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENENTUAN AUDIT FEE (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

[img]
Preview
Text
ABSTRACT (ABSTRAK).pdf

Download (65Kb) | Preview
[img] Text
SKRIPSI FULL.pdf
Restricted to Registered users only

Download (6Mb)
[img]
Preview
Text
SKRIPSI TANPA BAB PEMBAHASAN.pdf

Download (6Mb) | Preview

Abstrak

Penelitian ini bertujuan untuk membuktikan adanya pengaruh karakteristik perusahaan (ukuran, kompleksitas, resiko dan profitabilitas perusahaan) dan karakteristik auditor (audit tenure dan ukuran auditor) terhadap audit fee pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2010-2014. Sampel dalam penelitian ini dipilih menggunakan teknik purposive judgement sampling, sebanyak 88 sampel yang relevan untuk penelitian ini. Hasil penelitian ini menunjukkan hubungan variabel ukuran perusahaan, profitabilitas perusahaan dan ukuran auditor ditemukan memiliki hubungan yang signifikan terhadap audit fee. Namun demikian kompleksitas perusahaan, resiko perusahaan dan audit tenure tidak berpengaruh signifikan terhadap audit fee. Kata Kunci: audit fee, ukuran perusahaan, kompleksitas perusahaan, resiko perusahaan, profitabilitas perusahaan, audit tenure, ukuran auditor ABSTRACT This research is purposed for proving the effect of the company characteristics (company size, complexity, risk and profitability) and auditor characteristic (audit tenure and auditor size) to audit fee in manufacturing company in which listed at Indonesia Stock Exchange 2010-2014. The sample in this study were choosen by purposive judgement sampling, so there are 88 samples that relevan toward this study. The current study provides further evidence connecting variables such as company size, profitability and auditor size which have been found to have significant relation with the amout of audit fee. However, the company complexity, risk company and audit tenure have insignificant effect to audit fee. Keywords: audit fee, company complexity, company risk, company profitability, audit tenure, auditor size.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 5244605 . Digilib
Date Deposited: 14 Dec 2016 08:13
Last Modified: 14 Dec 2016 08:13
URI: http://digilib.unila.ac.id/id/eprint/24633

Actions (login required)

View Item View Item