Pengaruh Fungsi Internal Audit, Ukuran Komite Audit, Ukuran Kap, Ukuran Perusahaan Terhadap Fee Audit Eksternal ( Studi Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2018 )

Kurniasih, Ratih (2022) Pengaruh Fungsi Internal Audit, Ukuran Komite Audit, Ukuran Kap, Ukuran Perusahaan Terhadap Fee Audit Eksternal ( Studi Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 – 2018 ). Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the effect of the internal audit function, audit committee size, KAP size and firm size on audit fees. The type of research used is quantitative method. The data source comes from secondary data. Methods of data collection using documentation. Data analysis using multiple regression and hypothesis testing. Based on the results of the research and discussion, it can be concluded that partially and simultaneously, the variables of Internal Audit Function, Audit Committee Size, KAP Size, Company Size have a significant effect on External Audit Fees (Study on Companies Listed on the Indonesia Stock Exchange in 2014 – 2018. Contribution of Influence The independent variable (Internal Audit Function, Audit Committee Size, KAP Size, Company Size) on the dependent variable (External Audit Fee) is 62.7%, while the remaining 37.3% is influenced by other variables not included in this study.

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