Detail Cantuman

ABSTRAK
MUHAMMAD FACHTURRAHMAN (2017). Effect of Corporate Governance and KAP
Size on audit fees at manufacturing companies listed on the Indonesia Stock
Exchange (Guided by Bu Eva. And Bu Marwah Yusuf)
This study aims to know the corporate governance (board of
commissioners audit committee and independence board of commissioners) and the
size of public accounting firm effect on audit fees. This study uses secondary data
derived from 108 samples of annual reports and financial manufacturing companies
listed on the Indonesia Stock Exchange during the period 2014-2015. This research
uses purposive sampling method and using multiple linear regression analysis tool.
Before the regression test is done,
The results of this study indicated that the size of the board of commissioners
affect the audit fees and the size of public accounting firm effect on audit fees. While
the independence of the board of commissioners has no effect on audit fees, and
committee size did not affect audit fees due to companies that have the number of
audit committees many or few have the amount of audit fee was not much different ..
based on adjusted R square influence of indenpendent variables to the dependent
variable was low. this is due to some independent variables that have no effect on
the dependent variable.
Key words:,independence board of commisoners. Board commissioners, audit
committe Accounting firm size. Audit fees


ABSTRAK
MUHAMMAD FACHTURRAHMAN (2017). Pengaruh Corporate Governance dan
Ukuran KAP terhadap fee audit pada perusahaan manufaktur yang terdaftar di Bursa
Efek Indonesia (Dibimbing oleh Ibu Eva. dan Bu Marwah Yusuf
Penelitian ini bertujuan untuk mengatahui corporate governance (dewan
komisaris komite audit dan independensi dewan komisaris ) dan ukuran kantor
akuntan publik berpengaruh terhadap fee audit. Penelitian ini menggunakan data
sekunder yang berasal dari 108 sampel laporan tahunan dan keuangan perusahaan
manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2015.
Penelitian ini menggunakan metode purposive sampling dan menggunakan alat
analisis regresi linear berganda.
Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris
berpengaruh terhadap fee audit dan ukuran kantor akuntan publik berpengaruh
terhadap fee audit. Sedangkan independensi dewan komisaris tidak berpengaruh
terhadap fee audit, begitupun ukuran komite tidak berpengaruh terhadap fee audit.
Kata kunci : Independensi dewan komisaris ,dewan komisaris, komite audit,ukuran
KAP,fee audit