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Dian Kristiyani
Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia
Economics, Econometrics & Finance

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Transaksi Pihak Terkait atas Biaya Audit: Peran Efektivitas Komite Audit Dian Kristiyani
E-Jurnal Akuntansi Vol 30 No 10 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i10.p14

Abstract

The purpose of this study is to analyze the effect of related party transaction and the effectiveness of audit committee on audit fee. This research uses samples a manufacturing company in Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 118 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 58,7 percent. The results show that related party transactions have a significant positive effect and the effectiveness of the audit committee has a significant negative effect on audit fees. Keywords: Related Party Transaction; Effectiveness Of Audit Committee; Audit Fee.
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