Diponegoro Journal of Accounting
Volume 4, Nomor 2, Tahun 2015

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FEE AUDITOR EKSTERNAL

Yulika Wahyu Adi Pratama (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Nur Cahyonowati (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
13 Oct 2015

Abstract

The  purpose  of  this  study  is  to  examine  the  influence  of  good  corporate  governance mechanism with external auditor fees on all companies listed on Bursa Efek Indonesa (BEI) during 2009-2013. Good corporate governance mechanisms in this study consisted of the independent commissioners, the board of commissioners, the board of commissioner meetings, audit committee, audit committee meetings and internal auditor. Collecting data is using purposive sampling method to all companies listed in Bursa Efek Indonesia (BEI) during 2009-2013. A total of 76 companies were utilised as sample in this research. Before being conducted the regression test, it is examined by using the classical assumption tests. This study uses multiple linear regression model as the analysis instrument. It was shown that the number of independent commisioners, the size from board of commissioners, the size of audit committee, and internal auditor have a significant influence with external auditor fees. However, the meeting of the board commissioners and the meeting of audit committee do not have significant influence with external auditor fees.

Copyrights © 2015






Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...