PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN UKURAN KAP TERHADAP FEE AUDIT EKSTERNAL
Abstract: This study aims to
analyze factors that influence the
determination of external audit fees on all companies listed on Bursa Efek
Indonesia (BEI). The factors tested in this study are independency of the board
commissioner, size of the board commissioner, the meeting
intensity of the
board commissioner, the
meeting intensity of
the audit committee, firm size,
subsidiaries, auditor size, and client risk. Collecting data
is using purposive
sampling method to
all company listed
in Bursa Efek Indonesia (BEI)
during 2009-2013. A total of 222 companies used as sample in this research.
The result of
this research showed
that the meeting
intensity of the
board commissioner, firm size,
subsidiaries, and auditor
size have significant
relationship on the external audit fees. However, independency of the
board commissioner, size of the board commissioner, the meeting intensity of
the audit committee, and client risk did not have significant influence with
external audit fees.
Keywords: independency of the
board commissioner, size of the board commissioner, the meeting
intensity of the board
commissioner, the meeting
intensity of the audit
committee, firm size,
subsidiaries, auditor size,
client risk, and audit fees
Penulis: Marcella Octavia
Chandra
Kode Jurnal: jpakuntansidd150608
