Risandra, Marcelina Salsabila (2026) Pengaruh Corporate Governance Terhadap Audit Fee dan Non-Audit Fee: Studi Empiris Pada Perbankan Di Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Corporate governance is a key pillar of oversight that promotes transparency and accountability in corporate financial reporting. This study aims to examine the effect of audit committee size, audit committee independence, audit committee membership, audit committee meeting frequency, audit committee gender diversity, board of commissioners size, and board of commissioners independence on audit fees and non-audit fees in conventional banking companies in Indonesia for the period 2021–2024. This study employed a quantitative approach using secondary data sourced from banking annual reports. The sample was determined through purposive sampling, resulting in a total of 180 samples. Hypothesis testing used panel data regression analysis with Stata 17. The results revealed that most corporate governance variables did not significantly impact audit fees or non-audit fees, except for audit committee meeting frequency, which had a significant positive effect on audit fees, and audit committee independence, which had a significant positive effect on non-audit fees.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Marcelina Salsabila Risandra | ||||||||
| Date Deposited: | 22 Jun 2026 07:15 | ||||||||
| Last Modified: | 22 Jun 2026 07:15 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54132 |
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Pengaruh Corporate Governance Terhadap Audit Fee dan Non-Audit Fee: Studi Empiris Pada Perbankan Di Indonesia. (deposited UNSPECIFIED)
- Pengaruh Corporate Governance Terhadap Audit Fee dan Non-Audit Fee: Studi Empiris Pada Perbankan Di Indonesia. (deposited 22 Jun 2026 07:15) [Currently Displayed]
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