Oktaviani Prihantini, - (2019) ANALISIS CLIENT ATTRIBUTES DALAM PENETAPAN FEE AUDIT. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui faktor-faktor client attributes (kompleksitas, pengendalian internal, struktur kepemilikan, corporate governance, ukuran perusahaan, inherent risk, profitabilitas, leverage) yang berpengaruh paling dominan terhadap penetapan fee audit. Metode analisis yang digunakan adalah metode deskriptif kausal. Populasi dalam penelitian adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2017. Jumlah sampel sebanyak 31 perusahaan diperoleh dengan metode purposive sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder yang dikumpulkan dengan teknik dokumentasi. Alat analisis yang digunakan adalah Partial Least Square (PLS) dengan Reflective Measurement Theory (RMT). Hasil penelitian ini menunjukan jika faktor client attributes yang berpengaruh dominan adalah ukuran perusahaan dan pengendalian internal. This study aims to determine the client attribute factors (complexity, internal control, ownership structure, corporate governance, company size, inherent risk, profitability, leverage) which have the most dominant influence on audit fee determination. The analytical method used is descriptive causal method. The population in the study are financial sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2017. The number of samples is 31 companies obtained by purposive sampling method. The data used in this study is secondary data collected by documentation techniques. The analysis tool used is Partial Least Square (PLS) with Reflective Measurement Theory (RMT). The results of this study indicate that client attributes factors that have dominant influence are firm size and internal control.
| Item Type: | Thesis (S1) |
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| Additional Information: | No. Panggil : S PEA OKT a-2019 ; Pembimbing : I. Indah Fitriani ; NIM : 1504676 |
| Uncontrolled Keywords: | corporate governance; fee Audit; inherent risk; kompleksitas, leverage; pengendalian internal; profitabilitas; struktur kepemilikan; ukuran perusahaan |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Oktaviani Prihantini |
| Date Deposited: | 01 Jul 2019 06:53 |
| Last Modified: | 01 Jul 2019 06:53 |
| URI: | http://repository.upi.edu/id/eprint/35444 |
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