Desti Febriyanti, - and Memen Kustiawan, - and Aristanti Widyaningsih, - (2025) PENGARUH HUMAN CAPITAL, STRUCTURAL CAPITAL, DAN RELATIONAL CAPITAL TERHADAP AUDIT FEE: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh human capital, structural capital, dan relational capital terhadap audit fee baik secara parsial maupun simultan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel menggunakan software Eviews. Data yang digunakan merupakan data sekunder berupa laporan keuangan dan laporan tahunan yang diperoleh melalui situs resmi Bursa Efek Indonesia dan situs resmi masing-masing perusahaan. Sampel penelitian terdiri dari 34 perusahaan yang dipilih dengan menggunakan metode purposive sampling, sehingga total observasi berjumlah 136 sampel. Hasil penelitian menunjukkan bahwa secara parsial human capital, structural capital, dan relational capital tidak berpengaruh negatif terhadap audit fee. Namun, secara simultan human capital, structural capital, dan relational capital berpengaruh negatif terhadap audit fee.
This study aims to examine the effect of human capital, structural capital, and relational capital, on audit fees both partially and simultaneously in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023. This research adopts a quantitative approach using panel data regression analysis with EViews software. The study relies on secondary data, including financial reports and annual reports obtained from the official website of the Indonesia Stock Exchange and the respective company websites. The research sample consists of 34 companies selected through a purposive sampling method, resulting in a total of 136 observations. The results showed that partially human capital, structural capital, and relational capital had no negative effect on audit fees. However, simultaneously human capital, structural capital, and relational capital have a negative effect on audit fees.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?hl=en&user=QyYvTJUAAAAJ ID SINTA Dosen Pembimbing Memen Kustiawan: 259600 Aristanti Widyaningsih: 5975674 |
| Uncontrolled Keywords: | human capital, structural capital, relational capital, audit fee. |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Desti Febriyanti |
| Date Deposited: | 06 May 2025 04:02 |
| Last Modified: | 06 May 2025 04:02 |
| URI: | http://repository.upi.edu/id/eprint/132972 |
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