Pakpahan, Juliber Hasiholan (2016) PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT FEE: Studi pada Perusahaan yang Listing di Bursa Efek Indonesia Tahun 2012-2015. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance terhadap pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2015. Corporate governance diukur dengan menggunakan ada atau tidaknya dewan komisaris yang memiliki latar belakang pendidikan akuntansi. Metode yang digunakan pada penelitian ini adalah deskriptif dan asosiatif. Sumber data pada penelitian ini diperoleh dari data sekunder. Data sekunder terdiri dari laporan tahunan perusahaan yang diperoleh melalui website www.idx.co.id. Pada penelitian ini diketahui bahwa corporate governance dengan adanya dewan komisaris yang memiliki latar belakang pendidikan akuntansi sudah banyak digunakan pada perusahaan besar di Indonesia. Hal tersebut dibuktikan dengan sebagaian besar perusahaan yang memiliki aset yang besar pada sampel penelitian ini memiliki dewan komisaris yang berlatar belakang akuntansi. Selanjutnya audit fee auditor eksternal ditemukan terjadai ketimpangan yang sangat jauh. Hal tersebut dibuktikan dengan perbandingan nilai maksimum dan minimum audit fee yang sangat jauh. Pada penelitian ini juga diketahui bahwa terdapat pengaruh negatif dari corporate governance terhadap audit fee. Kata Kunci: corporate governance, audit fee, dewan komisaris The purpose of this study is to knowing the effect of corporate governance to audit fee in the companies listed on Indonesian Stock Exchange during the period of 2012 to 2015. Corporate governance were measured by exist or not board of commissioners with background accounting education. The method of this was descriptive and assosiatif quantitative. Data resource of this study was a secondary data. The secondary data of this study consist that could be obtained through www.idx.co.id. In this research that corporate governance by the board of commissioners who have a background in accounting education has been widely used in large corporations in Indonesia. This is evidenced by a large part of a company that has a huge asset in this sample have a board of commissioners whose accounting background. The next the audit fee of the external auditors were found to occur inequality very distant. This is evidenced by the ratio of the maximum value and minimum audit fee that is very far away. In this study also note that there is a negative influence on the corporate governance of the audit fee. Keyword: Corporate governance, Audit fee, Board of commissioners
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil: S_PEA_HAS_p-2016; Pembimbing : I. R. Nelly Nur Apandi |
| Uncontrolled Keywords: | Corporate governance, audit fee, dewan komisaris |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Mr. Cahya Mulyana |
| Date Deposited: | 15 Mar 2018 01:28 |
| Last Modified: | 15 Mar 2018 01:28 |
| URI: | http://repository.upi.edu/id/eprint/29741 |
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