Analisis Pengaruh Pengendalian Intern dan Corporate Governance terhadap Fee Audit Eksternal pada Perusahaan Perbankan yang Terdaftar di BEI Periode 2012 – 2015

Abstract

This study aimed to analyze the influence of internal control, the independence of the board of commissioners, board size, the independence of the audit committee, the audit committee number and intensity of the audit committee meetings Fee Audit with firm size as control variables. Some previous studies of the Audit Fee showed different results - different. Therefore, other studies need to be done to test the theory of the Audit Fee. The population of this study were 42 Corporate Banking. The sampling method used is purposive sampling method, so that the company obtained 13 samples to 4 years of observation (2012-2015) with 52 observations (observation). Data were obtained from a sample of companies that are downloaded from the Indonesia Stock Exchange website. Data analysis technique used is descriptive statistical analysis and multiple linear regression analysis. The process of data analysis done first is descriptive analysis, and classical assumption test, multiple linear analysis and then test the hypothesis. The research model passed the test classic assumptions. Partial results of this study show that the intensity of the audit committee meetings and company size significantly influences Audit Fee variables, while internal controls, independence of the board of commissioners, board size, the independence of the audit committee, the number of audit committee does not significantly influence the Audit Fee variable. Internal control, independence of the board of commissioners, board size, the independence of the audit committee, the number of audit committee, the intensity of the audit committee meetings and the size of the company have a significant effect simultaneously on Audit Fee.