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All Journal Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Zulman hakim, Mohamad
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas, Leverage, Dan Komite Audit Terhadap Audit Delay Pada Perusahaan Sektor Healthcare Di Indonesia Zulman hakim, Mohamad; Winata, Suryadi; Wi, Peng; Rinata, Erna; Lestari, Levitri; Stevany, Stevany
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 14 No. 2 (2022): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v14i2.1785

Abstract

Tujuan penelitian ini untuk membuktikan secara empiris pengaruh Profitabilitas, Leverage, dan Komite Audit terhadap Audit Delay. Populasi dalam penelitian ini menggunakan Perusahaan Sektor Healthcare Periode 2019–2021. Penelitian ini menggunakan Teknik Purposive Sampling Method. Metode analisis data yang digunakan adalah Analisis Regresi Data Panel. Hasil dari penelitian ini menunjukkan bahwa Profitabilitas (ROA) berpengaruh negatif terhadap Audit Delay, Leverage (DER) tidak berpengaruh terhadap Audit Delay, dan Komite Audit berpengaruh negatif terhadap Audit Delay.
THE INFLUENCE OF INDEPENDENT COMMISSIONERS, COMPANY COMPLEXITY, AND COMPANY RISK ON AUDIT FEES Nurtania, Dwi; Adinda, Natasya; Fahira, Jihan; Zulman Hakim, Mohamad; Rachmania, Dewi
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 2 (2025): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i2.5089

Abstract

This study aims to analyze the impact of independent commissioners, company complexity, and company risk on audit fees in technology sector companies listed on the Indonesia Stock Exchange during the period 2018-2022. Given the increasing dependence on technology and the increasing complexity in the business environment, understanding the factors that influence audit fees is very important. This study uses a purposive sampling method, where samples are selected based on certain criteria, and produces 8 companies with a total of 40 data. Data analysis was carried out using panel data regression techniques. Before the regression test was carried out, a hypothesis test was applied to ensure the validity of the model. The results of the study indicate that independent commissioners have no effect on audit fees, while company complexity has a positive effect on audit fees, and company risk has no effect on audit fees. These findings provide valuable insights for company management and auditors in managing and setting audit fees based on internal company factors.
Co-Authors Adinda, Natasya Fahira, Jihan Lestari, Levitri Nurtania, Dwi Rachmania, Dewi Rinata, Erna Stevany, Stevany Suryadi Winata Wi, Peng