Pengaruh Koneksi Politik, Kompleksitas Usaha, dan Risiko Perusahaan Terhadap Audit Fee Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2021-2022

Hartono, Indy Aura Putri (2024) Pengaruh Koneksi Politik, Kompleksitas Usaha, dan Risiko Perusahaan Terhadap Audit Fee Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2021-2022. [Tugas Akhir/Skripsi] (Unpublished)

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Abstract

The company pays audit fees to the auditor for financial statement audit services. This quantitative research aims to identify the influence of political connections, business complexity, and company risk on audit fees. The research focuses on manufacturing entities listed on the Indonesia Stock Exchange (BEI) in the 2021-2022 interval. The purposive sampling method is applied for the sample selection process with predetermined criteria. The sample used was 97 companies. The audit fee measurement uses the nominal amount of the audit fee disclosed by the company in the annual report. Measurement of political connections uses dummy variables. Measuring business complexity uses the number of subsidiaries. And measuring company risk uses the DER ratio. The results of regression data analysis in this research show that business complexity and political connections positively influence the amount of audit fees. On the other hand, company risk does not influence determining the audit fees for manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2022 period. Keywords: Audit Fee, Political Connections, Business Complexity, Company Risk

Item Type:	Tugas Akhir/Skripsi
Uncontrolled Keywords:	Audit Fee, Political Connections, Business Complexity, Company Risk
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Indy Aura Putri Hartono
Date Deposited:	26 Apr 2024 05:34
Last Modified:	26 Apr 2024 05:34
URI:	http://erepository.uwks.ac.id/id/eprint/17393

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