The effect of political connection and effectiveness of audit committee on audit fee
This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies i...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
STIE Perbanas Surabaya
2019-10-01
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| Series: | Indonesian Accounting Review |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/1848 |
| _version_ | 1819012173299449856 |
|---|---|
| author | Fitri Nurjanah Erina Sudaryati |
| author_facet | Fitri Nurjanah Erina Sudaryati |
| author_sort | Fitri Nurjanah |
| collection | DOAJ |
| description | This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor. |
| first_indexed | 2024-12-21T01:39:50Z |
| format | Article |
| id | doaj.art-7f303b6b56074fe28d92f1fe0cf5b880 |
| institution | Directory Open Access Journal |
| issn | 2086-3802 2302-822X |
| language | English |
| last_indexed | 2024-12-21T01:39:50Z |
| publishDate | 2019-10-01 |
| publisher | STIE Perbanas Surabaya |
| record_format | Article |
| series | Indonesian Accounting Review |
| spelling | doaj.art-7f303b6b56074fe28d92f1fe0cf5b8802022-12-21T19:20:10ZengSTIE Perbanas SurabayaIndonesian Accounting Review2086-38022302-822X2019-10-019222723410.14414/tiar.v9i2.1848797The effect of political connection and effectiveness of audit committee on audit feeFitri NurjanahErina SudaryatiThis study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.https://journal.perbanas.ac.id/index.php/tiar/article/view/1848political connection, effectiveness of audit committee, and audit fee |
| spellingShingle | Fitri Nurjanah Erina Sudaryati The effect of political connection and effectiveness of audit committee on audit fee Indonesian Accounting Review political connection, effectiveness of audit committee, and audit fee |
| title | The effect of political connection and effectiveness of audit committee on audit fee |
| title_full | The effect of political connection and effectiveness of audit committee on audit fee |
| title_fullStr | The effect of political connection and effectiveness of audit committee on audit fee |
| title_full_unstemmed | The effect of political connection and effectiveness of audit committee on audit fee |
| title_short | The effect of political connection and effectiveness of audit committee on audit fee |
| title_sort | effect of political connection and effectiveness of audit committee on audit fee |
| topic | political connection, effectiveness of audit committee, and audit fee |
| url | https://journal.perbanas.ac.id/index.php/tiar/article/view/1848 |
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