Ihsan, Muhammad Nur Maftuh (2026) Pengaruh Board Characteristics dan Audit Committee Characteristics Terhadap Audit Fee Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine how corporate governance mechanisms influence audit fees in companies in the banking subsector listed on the Indonesia Stock Exchange (IDX). The variables used include board gender diversity, independent commissioners, audit committee expertise, and audit committee activity as factors suspected of influencing the level of audit fees. This study employs a quantitative approach using secondary data obtained from companies’ annual reports, with a sample of 120 observations over the 2022-2024 period selected via purposive sampling. Analysis was conducted using multiple linear regression to determine the relationships among variables with the assistance of SPSS software. The results indicate that the presence of independent directors and audit committee activity are associated with higher audit fees, while board gender diversity and audit committee expertise also show a similar trend, although they are not yet dominant factors. These findings suggest that the stronger the oversight functions within a company, the greater the emphasis on audit quality, which consequently impacts the level of audit fees set. Further research is recommended to include additional variables that may influence audit fees and to consider employing more complex analytical approaches, such as moderation or mediation variables, to gain a more comprehensive understanding of the relationships among the variables. Additionally, companies and auditors are encouraged to consider governance mechanisms as key factors in determining audit needs and costs more accurately.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Muhammad Nur Maftuh Ihsan | ||||||||
| Date Deposited: | 25 May 2026 07:51 | ||||||||
| Last Modified: | 25 May 2026 07:51 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/52333 |
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