Abstrak

Baca Juga : PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP FEE AUDIT (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) (Jeffri Lianda, 2018) ,

Baca Juga : PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DAN IMPLIKASINYA PADA NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Anhar Firdaus, 2018) ,

parsial berpengaruh terhadap fee audit. sedangkan manajemen laba tidak berpengaruh terhadap fee audit. kata kunci: fee audit, good corporate governance, kepemilikan institusional, kepemilikan manajerial, ukuran dewan komisaris, ukuran komite audit, dan manajemen laba. abstract the purpose of this study is to examine the effect of good corporate governance and earnings management on audit fees. the elements of good corporate governance used in this study are institutional ownership, managerial ownership, board of commissioners size and audit committee size. this study used secondary data from financial reports of manufacturing companies listed in indonesia stock exchange (idx) during 2014-2015 period. the method used in this study is purposive sampling method. data collected were tested by classical assumption test and analyzed using multiple linear regression to test the predetermined hypothesis. the result of this study indicate that institutional ownership, managerial ownership, board of commissioners size, audit committee size and earnings management simultaneously have an effect on audit fees. institutional ownership, managerial ownership, board of commissioners size and audit committee size partially have an effect on audit fees. while earnings management has no effect on audit fees. keywords: audit fees, good corporate governance, institutional ownership, managerial ownership, board of commissioners size, audit committee size, and earnings management.

Tulisan yang relevan

PENGARUH KUALITAS AUDIT, UKURAN KAP, DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2008-2012 (NOVAL RAHMADI, 2015) ,

PENGARUH STRUKTUR MODAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013 (FADLAN NUR MUHARRAM, 2015) ,

PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2011) (Cut Maneka Giovani, 2013) ,