文章基本信息

标题：Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit
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作者：Fitri Nurjanah ; Akhmad Imam Amrozi
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2021
卷号：31
期号：3
页码：667-676
DOI：10.24843/EJA.2021.v31.i03.p11
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.