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Shabrina Herawati
Department of Accounting, Faculty of Economic & Business, Airlangga University, Surabaya
Economics, Econometrics & Finance

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The Influence Of CEO Turnover And Committee Audit Characteristic Toward Audit Fees Shabrina Herawati; Yustrida Bernawati
Jurnal Akuntansi Vol. 24 No. 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.696

Abstract

This study aims to test empirically the effect of CEO turnover and the frequency of audit committee meetings on external audit fees. The population of this research is all manufacturing companies listed on the IDX in 2018-2019. By using the purposive sampling technique, obtained a sample of 103 companies in 2 years. This study uses secondary data in the form of annual reports where data is obtained from the IDX or the Company's website. Hypothesis testing uses quantitative methods with multiple regression analysis techniques. To test the impact to make it more credible, control variables are used, namely Return On Assets (ROA) and Total Assets. The results of hypothesis testing show that CEO turnover and audit committee meeting frequency do not affect audit fees. Meanwhile, ROA and total assets have a significant positive effect on external audit fees.
Co-Authors Bernawati, Yustrida