The Influence of The Board of Commissioners, Audit Committee, Company Size, Company Profitability, Company Risk and Company Complexity on Audit Fees
Abstract
The purpose of this study is to test the influence of the Board of Commissioners, Audit Committee, Company Size, Company Profitability, Company Risk, and Company Complexity on Audit Fees in Banking Companies Listed on the Indonesia Stock Exchange in 2020-2022. Using quantitative methods. The sample in this study is 27 banking companies. Data analysis using panel data regression using Eviews 12. The results of this study explain that the Board of Commissioners and the Company's Size have a positive and significant effect on audit fees. The Audit Committee, Corporate Profitability and Corporate Risk and Company Complexity have no effect on the audit fee.
Downloads
References
Afdhalastin, A. D., & Yuyetta, E. N. A. (2021). Analisis Pengaruh Struktur Kepemilikan Terkonsentrasi, Kompleksitas, Profitabilitas, Dan Risiko Perusahaan Terhadap Audit Fee. Diponegoro Journal Of Accounting, 10(4), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Agustina, L., Puspitosarie, E., & Hasan, K. (2023). Pengaruh Profitabilitas, Kompleksitas Perusahaan, Dan Resiko Perusahaaan Terhadap Audit Fee. Jurnak Ekonomi Kreatif Indonesia, 1(4), 277–288. https://journal.tangrasula.com/index.php/jeki
Amran, A., Susanto, E., Kalsum, U., & Fitrianti, F. (2021). The Effect of Company Complexity and Company Size Against Audit Fees. Point of View Research Accounting and Auditing, 2(1), 59–65. https://journal.accountingpointofview.id/index.php/povraa
Anandita, A., & Wiliasti, A. (2020). Pengaruh Independensi Dewan Komisaris, Komite Audit, Dan Internal Audit Terhadap Fee Audit Eksternal. EKOMAKS : Jurnal Manajemen, Ilmu Ekonomi Kreatif dan Bisnis, 9(2), 92–97. http://ekomaks.unmermadiun.ac.id/index.php/ekomaks
Awinbugri, A. E., & Prince, G. (2019). The Impact of Audit Committees’ Meetings and Audit Fees on the Financial Performance of Listed Banks in Ghana. International Journal of Research and Innovation in Social Science (IJRISS), 3(5), 341–346. https://doi.org/www.rsisinternational.org
Fahrie, M. H., & Hakim, M. Z. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas klien, dan Risiko Perusahaan, Terhadap Audit fee. Prosiding SNAM PNJ, 2, 4444. https://doi.org/prosiding-old.pnj.ac.id
Fajarini, A. (2021). Pengaruh Struktur Kepemilikan Manajerial, Kompleksitas, Ukuran Perusahaan, Reputasi Auditor dan Risiko Perusahaan Terhadap Fee Audit Eksternal (Pada Perusahaan Manufaktur yang Terdaftar di BEI 2016-2020). Business and Economics Conference in Utilization of Modern Technology, 455–466.
Febrina, V., & Sri, D. (2022). Pengaruh Dewan Komisaris, Dewan Direksi, Komite Audit, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan. Jurnal Informasi Akuntansi (JIA), 1(1), 77–89. https://doi.org/10.32524.jia.v1i1.478
Ginting, E. G. B. (2023). Pengaruh Corporate Governance Terhadap Audit Fee Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Sektor Financial Periode 2019 – 2022. Jurnal Bisnis Dan Manajemen, 3(5). https://ejournal.penerbitjurnal.com/index.php/business/article/view/391
Gymnastiar, M. A., & Nurbaiti, A. (2023). Pengaruh Kompleksitas Perusahaan, Leverage, & Kompensasi Terhadap Fee Audit Pada Perusahaan BUMN 2017-2021. Owner, 7(4), 3144–3152. https://doi.org/10.33395/owner.v7i4.1757
Humaira, I., & Syofyan, E. (2020). Pengaruh Fungsi Audit Internal, Kompleksitas Perusahaan, Dan Risiko Perusahaan Terhadap Fee Audit. JURNAL EKSPLORASI AKUNTANSI, 2(3), 3356–3371. https://doi.org/10.24036/jea.v2i3.288
Izzani, A. F., & Khafid, M. (2022). Pengaruh Dewan Komisaris, Ukuran Perusahaan, Profitabilitas Perusahaan, dan Risiko Perusahaan Terhadap Audit fee. Business and Economic Analysis Journal, 2(1), 1–13. https://doi.org/10.15294/beaj.v2i1.35682
Januarti, I., & Wiryaningrum, M. S. (2018). The Effect of Size, Profitability, Risk, Complexity, and Independent Audit Committee on Audit Fee. Jurnal Dinamika Akuntansi, 10(2), 136–145. http://dx.doi.org/10.15294/jda.v10i2.16613
Joshi, P. L., Deshmukh, A., & Azibi, J. (2021). The Effects of Internal Audit, Audit Committee and Firm Characteristics on Audit Fees in a Multi-Country and Industry Setting. EMAJ: Emerging Markets Journal, 11(2), 25–35. https://doi.org/10.5195/emaj.2021.231
Nurwulansari, D. (2017). Pengaruh Fungsi Audit Internal, Kompleksitas Dan Ukuran Perusahaan Terhadap Fee Audit (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Universitas Muhammadiyah Yogyakarta. Universitas Muhamadiyah Yogyakarta. http://repository.umy.ac.id/handle/123456789/10432
Paramitha, M. D., & Setyadi, E. J. (2022). Pengaruh Dewan Komisaris, Komisaris Independen, Komite Audit, dan Kompleksitas Perusahaan Terhadap Fee Audit. Ratio : Reviu Akuntansi Kontemporer Indonesia, 3(1), 13. https://doi.org/10.30595/ratio.v3i1.12840
Pardede, R. P., & Laksito, H. (2022). Pengaruh Risiko Likuiditas, Ukuran Dewan Komisaris, Dan Independensi Dewan Komisaris Terhadap Fee Audit Dan Pemilihan Auditor Independen Di Indonesia. Diponegoro Journal Of Accounting, 11(03), 1–14.
Sa’diah, K., Mujiani, S., & Nasution, S. W. P. (2022). Analysis Of Client Complexity And Profitability On Audit Fee. International Conference on Government Education Management and Tourism, 1(1), 1–9. https://conference.loupiasconference.org/index.php/icogemt2/article/view/306
Septyana, A., Mukti, A. H., & Sianipar, P. B. H. (2024). Pengaruh Profitabilitas, Risiko Perusahaan Dan Kompleksitas Audit Terhadap Audit Fee (Studi Empiris Perusahaan Sektor Financial Subsektor Bank Yang Terdaftar Di Bursa Efek Indoensia Tahun 2019-2022). SENTRI: Jurnal Riset Ilmiah, 3(2), 866–884. https://doi.org/10.55681/sentri.v3i2.2333
Siregar, S. F., Girsang, R. D., & Anggeresia, W. (2020). Pengaruh Ukuran Perusahaan, Ukuran Kap, Kompleksitas Audit, Audit Delay, Dan Tipe Kepemilikan Terhadap Audit Fee. JIMEA | Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 4(3), 406–423.
Sugiyono. (2018). Metode Peneitian Kombinasi (Mixed Methods). Alfabeta.
Wahyuni, E., Abbas, D. S., Hamdani, & Basuki. (2022). Pengaruh Kompleksitas Perusahaan, Jenis Industri, Profitabilitas Klien, Ukuran Perusahaan Dan Resiko Perusahaan Terhadap Fee Audit. OPTIMAL Jurnal Ekonomi dan Manajemen, 2(4), 121–145. https://doi.org/10.55606/optimal.v2i4.713
Yulianti, N., Agustin, H., & Taqwa, S. (2019). Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan, Dan Ukuran Kap Terhadap Fee Audit: Jurnal Eksplorasi Akuntansi, 1(1), 217–255. https://doi.org/10.24036/jea.v1i1.72
Zielma, A., & Widyawati, D. (2019). Ukuran Perusahaan, Ukuran Kap, Kompleksitas Perusahaan Dan Audit Tenure Berpengaruh Terhadap Audit Fee. Jurnal Ilmu Akuntansi, 8(10), 1–19. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2658/2667
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Adhe Saputra, Desrir Miftah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
