PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN UKURAN KAP TERHADAP FEE AUDIT EKSTERNAL

Marcella Octavia Chandra

Abstract


This study aims to analyze factors that influence the determination of external audit fees on all companies listed on Bursa Efek Indonesia (BEI). The factors tested in this study are independency of the board commissioner, size of the board commissioner, the meeting intensity of the board commissioner, the meeting intensity of the audit committee, firm size, subsidiaries, auditor size, and client risk. Collecting data is using purposive sampling method to all company listed in Bursa
Efek Indonesia (BEI) during 2009-2013. A total of 222 companies used as sample in this research. The result of this research showed that the meeting intensity of the board commissioner, firm size, subsidiaries, and auditor size have significant relationship on the external audit fees. However, independency of the board commissioner, size of the board commissioner, the meeting intensity of the audit committee, and client risk did not have significant influence with external audit fees.

Keywords


independency of the board commissioner, size of the board commissioner, the meeting intensity of the board commissioner, the meeting intensity of the audit committee, firm size, subsidiaries, auditor size, client risk, and audit fees.

Full Text:

PDF

References


Al Shammari, B., Abdullah Al Yaqout, dan Ahmad Al Husaini. (2008). Determinants of Audit Fees in Kuwait. Journal of the Academy of Business and Economis; Vol 8 (1).

Anggreani, Debora D. M. (2014). Faktor Faktor yang Mempengaruhi Audit Fee Perusahaan (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI tahun 2009 2012). Semarang: Universitas Katolik Soegijapranata.

Arens, A. A., Elder, R.J., Beasley, M. S. (2012). Auditing and Assurance Service An Integratd Approach, 14th Global Edition.

Aryani, Ika Kurnia. (2011). Pengaruh Internal Audit terhadap Audit Fee dengan Penerapan Good Corporate Governance sebagai Variabel Intervening. Semarang: Universitas Diponegoro.

BAPEPAM. (2002). Keputusan Ketua BAPEPAM No. Kep 17/ PM/ 2002 bertanggal 14 Agustus 2002, peraturan nomor X.K.2 tentang Kewajiban Penyampaian Laporan Keuangan Berkala. Jakarta: BAPEPAM.

Beams, Floyd A. terjemahan Amir Abadi Jusuf. (2000). Akuntansi Keuangan Lanjutan di. Indonesia. Salemba Empat, Jakarta.

Beasley, M.S. (1996). An empirical analysis of the relation between the boards of directors composition and financial statement fraud. The Accounting Review, Vol. 71 No. 4, pp. 443-465.

De Angelo, L.E (1981). Auditor Size and Audit Quality. Journal of Acounting and Economic; 183 199.

Fachriyah, N. (2011). Faktor Faktor yang Mempengaruhi Penentuan Fee Audit oleh Kantor Akuntan Publik di Malang. Tidak dipublikasikan.

FCGI. 2001. Corporate Governance: Tata Kelola Perusahaan. Jilid I. FCGI, Edisi ke-3.

FCGI. 2001. Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate

Governance (Tata Kelola Perusahaan). Jilid II. FCGI. Edisi ke- 2.

Ghozali, I. (2005). Aplikasi Analisis Multivariate dengan Program SPSS. Badan Penerbitan Universitas Diponegoro, Semarang.

Halim, Yonathan. (2005). Peranan Metode Lowballing Cost oleh Kantor Akuntan Publik di Surabaya. Universitas Kristen Petra Surabaya.

Harahap, Sofyan Syafitri. (2009). Analisis Kritis atas Laporan Keuangan. Jakarta: Raja Grafindo Persada.

Hassan, Yousef Mohammad & Naser, Kamal. (2013). Determinants of Audit Fees: Evidence from an Emerging Economy. International Business Research; Vol 6, No. 8.

Hazmi, Mohammad Al. (2013). Pengaruh Struktur Governance dan Internal Audit terhadap Fee Audit Eksternal pada Perusahaan Perusahaan Manufaktur yang Listing di BEI.

Semarang: Universitas Diponegoro. Ikatan Akuntan Indonesia. (2006). Standar Akuntansi Keuangan. Jakarta: Salemba Empat.

Jensen, M. C. (1993). The modern industrial revolution, exit and the failure of internal control system. Journal of Finance 18 (3): 831-80. Jensen, M. C and Meckling, W.H. (1976). Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Structure . Journal of Financial Economics, Oktober, 1976, V. 3, No. 4, pp. 305 360.

Jogiyanto. (2010). Metodologi Penelitian Bisnis : Salah Kaprah dan Pengalaman Pengalaman. Yogyakarta : BPFE

Karim, A. K & P. Moizer. (1996). Determinant of Audit Fees in Bangladesh. International Journal of Accounting, Vol 13(4) pp. 497 509.

Keputusan Ketua Umum Institut Akuntan Publik Indonesia No: KEP. 024/ IAPI/ VII/ 2008 tentang Kebijakan Penentuan Fee Audit.

Mautz, R. K. & Hussein A Sharaf, The Philosophy of Auditing, Sarasota: American Acounting Association, 1993.

Mulyadi, (2002). Auditing.Ed.6. Jakarta:Salemba Empat.

Nor, Wahyudin. (2012). Pengaruh Fee Audit, Kompetensi Auditor, dan Perubahan Kewenanan Terhadap Motivasi Auditor. Palangka Raya: Universitas Palangka Raya. Unpublished Desertation.

Nugrahani, N.R. (2013). Faktor-faktor yang Mempengaruhi Penetapan Fee Audit Eksternal Pada Perusahaan yang Terdaftar di BEI. Semarang: Universitas Diponegoro.

Rizqiasih, P. D. (2010). Pengaruh Struktur Governance terhadap Fee Audit Eksternal. Semarang: Universitas Diponegoro.

Simunic, D. A. (1980). The pricing of audit services: Theory and evidence. Journal of Accounting Research 18 (1): 161 190.

Stewart, Jenny Goodwin & Pamela Kent. (2006). Relation Between External Audit Fees, Audit Committee Characteristic, and Internal Audit. Accounting and Finance; 387 404.

Wibowo, Evan. (2014). Faktor Faktor yang Mempengaruhi Penetapan Fee Audit Eksternal pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Semarang: Universitas Katolik Soegijapranata.

Wibowo, Rahmat Haryo. (2012). Pengaruh Struktur Governance dan Entitas terhadap Fee Audit. Jurnal Ilmiah Akuntansi dan Humanika Vol 2 No 1.

Wibowo, Reza dan Abdul Rohman. (2013). Pengaruh Governance Structure dan Fungsi Internal Control terhadap Fee Audit Eksternal pada Perusahaan Publik di Indonesia. Diponegoro Journal of Accounting, Vol. 2, No. 1: 1 13.

Widiasari, Esti. (2009). Pengaruh Pengendalian Internal Perusahaan dan Struktur Corporate Governance Terhadap Fee Audit. Semarang: Universitas Diponegoro.

Xu, Yidi. (2011). The Determinants of Audit Fees: An Empirical Study of Chinas Listed Company. Sweeden: Lund University.

Yatim, Puan. (2006). Governance Structures, Ethnicity, and Audit Fees of Malaysian Listed

Firms. University of Queensland.




DOI: https://doi.org/10.24167/jab.v13i26.452

Bookmark and Share


Print ISSN : 1412-775X | online ISSN : 2541-5204 JAB Stats