Skripsi

PENGARUH DEWAN KOMISARIS, PROFITABILITAS, DEBT TO ASSET RATIO, DAN UKURAN PERUSAHAAN TERHADAP AUDIT FEE (STUDI PADA PERUSAHAAN SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023)

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The objective of this study is to examine the effect of the board of commissioners, profitability, debt to asset ratio, and company size on audit fees in food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample was selected using a purposive sampling technique, resulting in 93 samples, with secondary data in the form of annual financial reports sourced from the IDX. The data were analyzed using panel data regression with the assistance of EViews 13. The results indicate that the board of commissioners, profitability, debt-to-asset ratio, and company size have a positive effect on audit fees. Simultaneously, all independent variables also influence audit fees. These findings imply that increase in the number of board of commissioners, profitability, debt-to-asset ratio, and larger company size result in higher audit fees.

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Availability

Detail Information

Series Title

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Call Number

T1940982026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 178 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Auditing
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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