Market Concentration Dan Auditor Industry Specialization Terhadap Audit Fee Stickiness

Naila Nisrina (2020) Market Concentration Dan Auditor Industry Specialization Terhadap Audit Fee Stickiness. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Tujuan penelitian ini adalah untuk menganalisis hubungan antara market concentration dan auditor industry specialization dengan audit fee stickiness. Penelitian ini menggunakan 742 sampel perusahaan yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini menggunakan teknik analisis regresi linear berganda yang di proses dengan perangkat lunak SPSS for windows versi 22.0. Sticky muncul karena adanya perilaku asimetris dari audit fee, semakin tinggi nilai audit fee stickiness menggambarkan perilaku more sticky pada audit fee. Hasil uji hipotesis menunjukkan bahwa market concentration dan auditor industry specialization berhubungan positif dan signifikan terhadap audit fee stickiness.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK A 225/20 Nis m
Uncontrolled Keywords: Audit Fee Stickiness, Market Concentration, Auditor Industry Specialization
Subjects: R Medicine > RA Public aspects of medicine > RA1-1270 Public aspects of medicine > RA1-418.5 Medicine and the state > RA399 Regulation of medical practice. Evaluation and quality control of medical care. Medical audit
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM
Naila NisrinaNIM041611333214
Contributors:
ContributionNameNIDN / NIDK
Thesis advisorDamai nasutionNIDN0021077602
Depositing User: Unnamed user with email indah.fatma@staf.unair.ac.id
Date Deposited: 12 Dec 2020 22:29
Last Modified: 12 Dec 2020 22:29
URI: http://repository.unair.ac.id/id/eprint/101558
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