INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi

The Influence of Institutional Ownership, Corporate Risk, Board of Commissioners Independence, Company Size and Profitability on Audit Fees

Viyati, Gusnel (Unknown)
Nasrah, Hidayati (Unknown)
Suryadi, Nanda (Unknown)

Article Info

Publish Date
14 Nov 2024

Abstract

This study aims to determine This study aims to determine the the influence of Institutional Ownership, Corporate Risk, Board of Commissioners Independence, Company Size, and Profitability on Audit Fees in BUMN listed on the IDX for the 2021-2022 period. The sampling technique used wan purposive sampling with a total sample of 27 sample with a 2-years research period. The data analysis method uses panel data regression analysis through the Eviews 12 application. The result of this study indicates the variable of institusional ownership, independence of the board of commissioners and profitability does not have an effect on audit fees. While, firm risk, company size has an effect on audit fees.

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Journal Info
INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Website

Abbrev

invest

Publisher

Lembaga Riset dan Inovasi Al-Matani

Subject

Economics, Econometrics & Finance

Description

INVEST : Jurnal Inovasi Bisnis dan Akuntansi is published by Lembaga Riset dan Inovasi Al-Matani as an information and communication media for practitioners, researchers and academics who are interested in the field of Business Management and Accounting Studies. First publish in September 2020. The ...