Open AccessEffektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit
Author(s) -
Fitri Nurjanah,
Akhmad Imam Amrozi
Publication year - 2021
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2021.v31.i03.p11
Subject(s) - audit committee , accounting , nonprobability sampling , audit , stock exchange , business , chief audit executive , quality audit , audit evidence , joint audit , internal audit , finance , medicine , population , environmental health
The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor.
Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.