Pengaruh Mekanisme Corporate Governance dan Audit Internal terhadap Fee Audit (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia)

Dian, Pardino (2022) Pengaruh Mekanisme Corporate Governance dan Audit Internal terhadap Fee Audit (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia). Diploma thesis, Universitas Andalas.

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Abstract

The mechanism of corporate governance affects the audit fee. Internal audit affects the audit fee. Corporate governance and internal audit affects the audit fee. The purpose of the influence of corporate governance and internal audit on the audit fee. Large institutional ownership reflects power so that they will use their influence to carry out effective supervision on company performance and can reduce opportunistic actions of managers such as earnings management, fraud and fraud. others so that it can affect the preparation of financial statements and can increase audit costs as a result of comprehensive supervision from the institutional side. The head of internal audit who has years of experience in a company will find it easier to manage risk so that it will reduce external monitoring from auditors who will reduce audit fees. The existence of the head of the internal audit department has no significant effect on the audit fee. The proportion of independent commissioners does not significantly affect the audit fee. This indicates that no matter how high the level of Corporate Governance, the Audit Fee will not increase significantly. Institutional Ownership has a significant impact on the Audit Fee. This indicates that if Institutional Ownership increases, the Audit Fee will increase significantly. Internal Audit has no significant effect on Audit Fee. This indicates that no matter how high the Internal Audit is, the Audit Fee will not increase significantly. Keywords: Corporate Governance, Internal Audit, Audit Fee.

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