PENGARUH RELATED PARTY TRANSACTION TERHADAP AUDIT FEES DENGAN MULTIPLE LARGE SHAREHOLDERS SEBAGAI VARIABEL MODERASI

• Main Author: Aulia Muftiryanti, - (Author)
• Format: Book
• Published: 2020-08-26.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/64137/1/S_PEA_1604110_Title.pdf; http://repository.upi.edu/64137/2/S_PEA_1604110_Chapter1.pdf; http://repository.upi.edu/64137/3/S_PEA_1604110_Chapter2.pdf; http://repository.upi.edu/64137/4/S_PEA_1604110_Chapter3.pdf; http://repository.upi.edu/64137/6/S_PEA_1604110_Chapter4.pdf; http://repository.upi.edu/64137/5/S_PEA_1604110_Chapter5.pdf; http://repository.upi.edu/64137/7/S_PEA_1604110_Appendix.pdf
• Keywords: HD28 Management. Industrial Management; HF5601 Accounting; L Education (General)

Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh related party transaction terhadap audit fee dengan multiple large shareholders sebagai variabel moderasi yang terjadi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebagai bentuk verifikasi atau pengujian dari teori yang ada. Penelitian dilakukan atas data yang didapatkan melalui metode purposive sampling dari perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2017 dan 2018. Proses analisis dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa multiple large shareholders terbukti memperlemah pengaruh related party transaction terhadap audit fee, sedangkan related party transaction dan multiple large shareholders tidak dapat mempengaruhi audit fee secara individu. The purpose of this study is to see how related party transactions affect audit fees with multiple large shareholders as a moderating variable that occurs in manufacturing companies listed on Indonesia Stock Exchange as levers or examiners of existing theories. The research was conducted on data obtained through purposive sampling method from manufacturing sector companies listed on Indonesia Stock Exchange in 2017 and 2018. The analysis process was carried out using multiple regression analysis. The results of this study indicate that multiple large shareholders is proven to weaken the effect of related party transactions on audit fees, while related party transactions and multiple large shareholders cannot affect the audit fees individually.