Ghiffari, Mohammad Khaidzar Al (2026) Pengaruh Komite Audit dan Dewan Pengawas Syariah Terhadap Audit Fee Pada Bank Umum Syariah di Indonesia Tahun 2021-2024. Undergraduate thesis, Universitas Pembangunan Nasional Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of audit committee size, audit committee expertise, audit committee independence, Sharia Supervisory Board (SSB) size, and Sharia Supervisory Board expertise on audit fees in Islamic Commercial Banks in Indonesia during the 2021–2024 period. The study is motivated by the importance of corporate governance and Sharia governance mechanisms in enhancing financial reporting quality and influencing external audit fees. A quantitative approach with a causal associative research design was employed. The study utilized secondary data obtained from the annual reports of Islamic Commercial Banks in Indonesia. The sample was selected using purposive sampling, and the data were analyzed using panel data regression with the Random Effect Model (REM). The results indicate that audit committee size has a positive and significant effect on audit fees. In contrast, audit committee expertise, audit committee independence, Sharia Supervisory Board size, and Sharia Supervisory Board expertise do not have a significant effect on audit fees. These findings suggest that external auditors place greater emphasis on the monitoring capacity represented by the size of the audit committee rather than other governance characteristics when determining audit fees in Indonesian Islamic Commercial Banks. Keywords: Audit Fee, Audit Committee, Sharia Supervisory Board, Corporate Governance, Islamic Commercial Banks.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Depositing User: | Feri Muzayyin | ||||||||
| Date Deposited: | 20 Jul 2026 05:00 | ||||||||
| Last Modified: | 20 Jul 2026 05:00 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/56113 |
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