PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS PERUSAHAAN, REPUTASI AUDITOR, DAN AUDIT TENURE TERHADAP FEE AUDIT: Studi Kasus pada BUMN di Indonesia

• Main Author: Lita Natalia, - (Author)
• Format: Book
• Published: 2023-07-05.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/93191/9/S_PEA_1900435_title.pdf; http://repository.upi.edu/93191/2/S_PEA_1900435_Chapter1.pdf; http://repository.upi.edu/93191/3/S_PEA_1900435_Chapter2.pdf; http://repository.upi.edu/93191/4/S_PEA_1900435_Chapter3.pdf; http://repository.upi.edu/93191/5/S_PEA_1900435_Chapter4.pdf; http://repository.upi.edu/93191/7/S_PEA_1900435_Chapter5.pdf; http://repository.upi.edu/93191/8/S_PEA_1900435_appendix.pdf
• Keywords: HD Industries. Land use. Labor; HJ Public Finance

Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Kompleksitas Perusahaan, Reputasi Auditor, dan Audit Tenure terhadap Fee Audit perusahaan BUMN di Indonesia. Metode pada penelitian ini adalah kuantitatif dengan menggunakan desain asosiatif kausal. Pada penelitian ini, teknik sampling menggunakan purposive sampling, sehingga didapatkan 36 perusahaan BUMN dari berbagai klaster industri selama 4 periode (2018-2021). Penelitian ini menggunakan analisis statistik deskriptif dan analisis regresi linear berganda, setelah melewati berbagai uji asumsi klasik mulai dari uji normalitas, uji multikolinearitas, uji heterokedastisitas, dan uji autokorelasi. Hasil penelitian ini menunjukan bahwa (1) Ukuran Perusahaan berpengaruh positif terhadap Fee audit; (2) Kompleksitas Perusahaan tidak berpengaruh positif terhadap Fee audit; (3) Reputasi Auditor berpengaruh positif terhadap Fee audit dan; (4) Audit Tenure tidak berpengaruh negatif terhadap Fee audit. ; This study aims to analyze the effect of Company Size, Company Complexity, Auditor Reputation, and Audit Tenure on Audit Fees for BUMN companies in Indonesia. The method in this study is quantitative using a causal associative design. In this study, the sampling technique used purposive sampling, so that 36 BUMN companies from various industrial clusters were obtained for 4 periods (2018-2021). This study uses descriptive statistical analysis and multiple linear regression analysis, after passing various classical assumption tests ranging from normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of this study indicate that (1) Company size has a positive effect on audit fees; (2) Company complexity has no positive effect on audit fees; (3) Auditor reputation has a positive effect on audit fees and; (4) Audit Tenure has no negative effect on audit fees.