Jannatika Aliyah (2021) Pengaruh Ceo Power Terhadap Audit Fee Dengan Kepemilikan Keluarga Sebagai Variabel Moderasi. Skripsi thesis, UNIVERSITAS AIRLANGGA.
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Abstract
This study aims to obtain empirical evidence regarding the effect of CEO power on audit fees and family ownership in moderating the effect of CEO power on audit fees. The research method used is quantitative, with a population of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. Samples were taken by purposive sampling method and obtained as many as 114 companies. The research was tested using multiple linear regression analysis techniques with STATA 14.0 software. The results showed that CEO power had a significant negative effect on audit fees. Other results indicate that family ownership can weaken the relationship between CEO power and audit fees. Family ownership has a significant positive effect on the negative relationship between CEO power and audit fees, meaning that companies that have CEO power and family ownership in the company cause higher audit fees.
| Item Type: | Thesis (Skripsi) | ||||||
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| Additional Information: | KKB KK-2 A.141-21 Ali p | ||||||
| Uncontrolled Keywords: | CEO power, audit fees, family ownership | ||||||
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD3611-4730.9 Industrial policy. The state and industrial organization Including licensing of occupations and professions, subsidies, inspection, government ownership, municipal services H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing |
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| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
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| Depositing User: | Tatik Poedjijarti | ||||||
| Date Deposited: | 06 Jul 2021 04:08 | ||||||
| Last Modified: | 06 Jul 2021 04:08 | ||||||
| URI: | http://repository.unair.ac.id/id/eprint/108460 | ||||||
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