Pengaruh Risiko Perusahaan, Fungsi Audit Internal, Independensi Dewan Komisaris Terhadap Fee Audit

Daffa Raiza Herlambang, Annisa Nurbaiti
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Abstract

The auditor will charge the audited firm a fee, called the "audit fee," in exchange for doing the audit. the fee charged by the auditor for conducting an audit is impacted by diverse aspects like the intricacy of the assignment, the expertise required to carry it out, the fee structure of the knowledge acquisition program (KAP) and other pertinent professional elements. the objective of this inquiry is to recognize the influence in audit fees on banking sub sector on the indonesia stock exchange between 2017 and 2021 in relation to corporate risk, the internal audit function, independence of the board of commissioners. the population comprises of orporations sub sector banking and indexed at the indonesia stock exchange at some point of the duration spanning from 2017 to 2021. in this research, a purposive selection technique was utilized. twenty company, and data from 100 units on the banking sub sector registered on the indonesia stock exchange were utilized for the sample. quantitative methods were employed for the analysis. the analysis in this paper is conducted through the utilization of eviews 12 software is used for the analysis in this paper. based on the results of this study, it shows that the company's risk. the internal audit function, and the independence of the board of commissioners simultaneously affect the audit fee. while the results of the partial test of company risk and the independence of the board of commissioners have no effect on the audit fee, while the internal audit function has an effect on the audit fee.
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公司风险影响,内部审计功能,董事会对审计费用的独立
审计员将向被审计公司收取一笔费用,称为“审计费”,作为进行审计的交换。审计人员执行审计工作收取的费用受到多个方面的影响,如任务的复杂性、执行任务所需的专业知识、知识获取计划(KAP)的费用结构以及其他相关的专业因素。本次调查的目的是确认2017年至2021年期间审计费用对银行次级部门对印度尼西亚证券交易所在公司风险、内部审计职能、董事会独立性方面的影响。人口包括在2017年至2021年期间的某个时间点在印度尼西亚证券交易所上市的公司、分行业银行和指数。在本研究中,采用了有目的的选择技术。在印度尼西亚证券交易所注册的20家公司和100家银行分部门单位的数据被用于样本。采用定量方法进行分析。本文的分析是通过使用eviews 12软件进行的。基于本研究的结果,表明公司的风险。内部审计职能和董事会的独立性同时影响审计费用。公司风险部分检验的结果和董事会的独立性对审计费用没有影响,而内部审计职能对审计费用有影响。
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