Pengaruh good corporate governance, karakteristik perusahaan dan ukuran kap terhadap fee audit pada bank umum syariah yang terdaftar di OJK tahun 2015-2019

Frenchischa, Fanny Faradilla and Syurmita (2021) Pengaruh good corporate governance, karakteristik perusahaan dan ukuran kap terhadap fee audit pada bank umum syariah yang terdaftar di OJK tahun 2015-2019. Transformasi: Jurnal Ekonomi, Manajemen dan Akuntansi, 5 (1). ISSN 1907-3429

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Abstract

This study aims to analyze the factors that influence the determination of audit fees at Islamic commercial banks registered with the Otoritas Jasa Keuangan (OJK). The factors tested in this study were independent commissioners, audit committee, firm size, size of KAP, intensity of board meetings, and intensity of audit committee meetings. The sample was selected using purposive sampling method and obtained 58 samples. The data used is secondary data, which comes from the Indonesia Stock Exchange website. Data in the form of annual reports are obtained through internet access on the respective official company websites. The analysis used is descriptive statistics, classical assumption test, and multiple linear regression. The results of the study indicate that the audit committee and company size have a significant relationship to audit fees. However, independent commissioners, size of KAP, intensity of board of commissioners meetings, and intensity of audit committee meetings do not have a significant effect on audit fees.

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