Open AccessTransaksi Pihak Terkait atas Biaya Audit: Peran Efektivitas Komite Audit
Author(s) -
Dian Kristiyani
Publication year - 2020
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2020.v30.i10.p14
Subject(s) - business , audit , nonprobability sampling , audit committee , accounting , stock exchange , database transaction , finance , medicine , computer science , database , environmental health , population
The purpose of this study is to analyze the effect of related party transaction and the effectiveness of audit committee on audit fee. This research uses samples a manufacturing company in Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 118 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 58,7 percent. The results show that related party transactions have a significant positive effect and the effectiveness of the audit committee has a significant negative effect on audit fees.
Keywords: Related Party Transaction; Effectiveness Of Audit Committee; Audit Fee.