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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Teknik Jurnal Ilmiah Bahasa dan Sastra Jurnal Ilmiah Mahasiswa FEB Sinergi Jurnal Pengabdian UntukMu NegeRI Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL PENDIDIKAN TAMBUSAI Journal of Nursing Care Jurnal Ilmu dan Teknologi Kesehatan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ekonomi Bisman (Bisnis dan Manajemen): The Journal of Business and Management Journal of Telenursing (JOTING) G-Tech : Jurnal Teknologi Terapan Jurnal Manajemen Universitas Bung Hatta Reswara: Jurnal Pengabdian Kepada Masyarakat Discovery : Jurnal Ilmu Pengetahuan Journal of Industrial Engineering and Operation Management (JIEOM) Jurnal Kajian Akuntansi dan Auditing Ability : Journal of Education and Social Analysis MAHESA : Malahayati Health Student Journal JURNAL LENTERA AKUNTANSI Go-Integratif : Jurnal Teknik Sistem dan Industri Innovative: Journal Of Social Science Research Indonesian Journal of Islamic Elementary Education Journal of Information Systems Management and Digital Business Prosiding Seminar Nasional Keperawatan Universitas Muhammadiyah Surakarta Jurnal Pengabdian Masyarakat dan aplikasi Teknologi Jurnal Pengabdian Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat Indonesia (JPMI) Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS) Jurnal Ilmiah Program Studi Bahasa Sunda Research in Accounting Journal
Novia Rahmawati
Universitas Bung Hatta
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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

 1 
PENGARUH BUSYNESS, UKURAN DEWAN KOMISARIS, DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP BIAYA AUDIT Zaitul; Ayu Yulia Sari; Dwi Fitri Puspa; Novia Rahmawati; Desi ilona
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.853 KB) | DOI: 10.31959/jm.v11i2.1173

Abstract

The audit fee is a measurement of audit quality, influencing the accounting quality. Previous research has been done largely using the Anglo-Saxon corporate governance system and fails to pay attention to the unique continental European corporate governance system, such as Indonesia. In addition, the busyness supervisory board has not yet been tested in this kind of economic environment.  This study investigates the relationship between supervisory board busyness and audit fee. In addition, this study also analyzed the effect of the supervisory board size and audit committee with financial Expertise on the audit fee. The agency and resource-dependent theory are applied to understand this relationship theoretically. Banks listed in Indonesia Stock Exchange are used in this study. Multivariate regression analysis is applied by considering the classical assumption first. The findings show no effect of the supervisory board's busyness on audit fees. However, the other two independent variables significantly affect audit fees. Supervisory board size has a positive impact on audit fees. Hence, the audit committee with financial Expertise is negatively related to the audit fee. This finding has theoretical implications for agency theory and resources-dependent theory. Practically, this result can be used by stakeholders to formulate the board composition in terms of busyness and size as well as the financial Expertise of the audit committee. Keywords: supervisory board busyness, supervisory board size, audit committee financial expertise, audit fee  
Co-Authors Adi Sucipto, Adi Agung Prayudha Hidayat Ahmad Farhan Ahmad Farhan, Ahmad Anggraeni, Desvita Annisa Kartinawati Antoni, Febia Garcia Ariyanto, Erika Estry Auliandari, Tasya Ayu Yulia Sari Azmi, Zul Bambang Cholis Bayu Kurniawan Cholis S, Bambang dandes rifa Dandes Rifa, Dandes Daniati Puttri Dardanella , Derry Dardanella, Derry Darmawati, Elyas Desiyanti, Rika Dewi, Farida Ratna Dian Mardi Safitri Didien Suhardini Doni Yusri Dwi Fitri Puspa Etika Emaliyawati Fadhilah, Muhammad Fikri Fany Apriliani Fatimah, Anugrah Nur Fauziati, Popi Fitria , Reza Hamdi, Mukhlizul Hamzah, Zulfadli Handayani, Annisa Yuniar Hendri Wijaya, Hendri Heviawati, Sari Hidayat, Nabila Nur Fadilah Hrp, Miftahul Jannah Husna, Nailal Iesyah Rodliyah Ika Wahyu Utami Ilona, Desi Indrawan, Purana Iveline Anne Marie Iwan Purwanto Jati Pangestu, Fattah Karimi, Kasman Kosim Kosim Kusmita, Riya Liza Murniviyanti, Liza Lubis, Hilda Zahra M Tazri Maksum, Apid Hapid Martino Luis Masithoh, Cinthya D. Muhammad Fajri Saputra Muhammad Zaini Mutiarasani, Anjani Nadia Nadia Nainggolan, Najwa S. Negara, Yohanes Ardian Kapri Neva Novianti Nora Azmi Noventia Karina Putri Novita Sari, Julia Nugraha, Asep Erik Nuraeni, Nopi Nurdianto, Arif Rahman Nurhuda Nurhuda Nursiswati Nursiswati Ocsadira, Kaila F. Octavianus Tampubolon, Joshua Nathanael Pangestu, Fattah Jati Prajawanti, Kadeq Novita Pratiwi, Evi Sukma PUDJI ASTUTI Putri, Annie Mustika Putri, Nurul Hikmah Rafandita, Aurelia Rahman, Muhammad Alief Ramadani, Amelia RATNAWATI Ria Sansitika, Desy Riska Wulandari, Riska Risna Risna, Risna Riyanti, Henni Runi Anjeli Samiono, Bambang Eko Sandra Pebrianti Sansitika, Desy Ria Sejati, Femmy Aditya Purnama Sesar Husen Santosa Shambodo, Yoedo Siboro, Maria Lestari Sinaga, Annisa Nauli Sinaga, Antonya Rumondang Siti Rahmi, Siti Siti Sarifah Sugiharto, Firman Suhendi Irawan Sukaris Suryadi, Nanda Sutrisno, Sutrisno Syafitri, Ardyanti Syarif, Muh Theresia Eriyani Titin Sutini, Titin Ulandari, Sri Unawekla, Stevanny Debby Utari Dewi, Trie Winnie Septiani Yeasy Darmayanti Yudianto, Kurniawan Yulianita, Henny Yulianti, Yuna Yunanto, Dyanchalenda H. Yunilma, Yunilma Zainap Hartati, Zainap Zaitul Zaitul Zidan, Akhfas