Dita Aulia Oktaviani, - and R Nelly Nur Apandi, - and Agus Widarsono, - (2025) PENGARUH REPUTASI KAP DAN MATURITY PENGENDALIAN INTERNAL TERHADAP FEE AUDIT (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023). S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi fee audit dari sisi auditor yaitu, reputasi KAP dan dari sisi auditee yaitu maturity pengendalian internal berdasarkan pada Standar Audit 315 terkait komponen pengendalian internal diantaranya lingkungan pengendalian, proses penilaian risiko entitas, sistem informasi, aktivitas yang relevan dengan audit, dan pemantauan atas pengendalian. Populasi pada penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2023 sebanyak 20 perusahaan yang dipilih menggunakan metode purposive sampling. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder. Alat yang digunakan untuk perhitungan serta pengolahan adalah SPSS 27. Model regresi yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil dari penelitian ini membuktikan bahwa: (1) Reputasi KAP, ukuran komite audit, pengungkapan keamanan siber, investasi teknologi informasi, keahlian komite audit, dan intensitas rapat komite audit secara simultan berpengaruh terhadap fee audit, (2) reputasi KAP berpengaruh positif terhadap fee audit, (3) ukuran komite audit tidak berpengaruh negatif terhadap fee audit, (4) pengungkapan keamanan siber tidak berpengaruh positif terhadap fee audit, (5) investasi teknologi informasi berpengaruh positif terhadap fee audit, (6) keahlian komite audit tidak berpengaruh negatif terhadap fee audit, (7) intensitas rapat komite audit tidak berpengaruh negatif terhadap fee audit. This study aims to determine the factors that influence audit fees from the auditor's side, namely the reputation of the Public Accounting Firm and from the auditee's side, namely the maturity of internal control based on Audit Standard 315 related to internal control components including the control environment, entity risk assessment process, information systems, activities relevant to the audit, and monitoring of controls. The population in this study were 20 banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period, selected using the purposive sampling method. The research method used is a quantitative method with secondary data. The tool used for calculation and processing is SPSS 27. The regression model used in this study is multiple linear regression. The results of this study prove that: (1) KAP reputation, audit committee size, cybersecurity disclosure, information technology investment, audit committee expertise, and audit committee meeting intensity simultaneously affect audit fees, (2) KAP reputation has a positive effect on audit fees, (3) audit committee size does not have a negative effect on audit fees, (4) cybersecurity disclosure does not have a positive effect on audit fees, (5) information technology investment has a positive effect on audit fees, (6) audit committee expertise does not have a negative effect on audit fees, (7) audit committee meeting intensity does not have a negative on audit fees.
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S_PEA_2106958_Title.pdf Download (612kB) |
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S_PEA_2106958_Chapter1.pdf Download (306kB) |
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S_PEA_2106958_Chapter2.pdf Restricted to Staf Perpustakaan Download (474kB) |
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S_PEA_2106958_Chapter3.pdf Download (451kB) |
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S_PEA_2106958_Appendix.pdf Restricted to Staf Perpustakaan Download (791kB) |
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=list_works&hl=en&user=k8RlR5wAAAAJ ID SINTA Dosen Pembimbing: R Nelly Nur Apandi: 6735793 Agus Widarsono: 5993330 |
| Uncontrolled Keywords: | Fee audit, reputasi KAP, maturity pengendalian internal Audit fees, KAP reputation, internal control maturity |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Dita Aulia Oktaviani |
| Date Deposited: | 25 Apr 2025 08:43 |
| Last Modified: | 25 Apr 2025 08:43 |
| URI: | http://repository.upi.edu/id/eprint/132495 |
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