Rieznanda Latifa Putri (2021) Tone Manajerial, Tata Kelola Manajemen Risiko Dan Audit Fee: Laporan Direksi Perusahaan Publik 2016-2019. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

This study aims to examine the relationship between managerial tone, and audit fee with risk management governance as moderator. This study used 557 public companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The data analysis method used in this research is OLS Regression using STATA 14.0. The results showed that the managerial tone with the proxy optimism tone and the commonality tone had a negative and insignificant relationship with audit fees because the diction frequency found was less than the certainty diction. The choice of diction in the BOD Report is related to the CEO's leadership style. On the other hand, the certainty tone has a significant negative relationship with audit fees, which means that the CEO is honest and not opportunistic in publishing BOD Report without fraud in accordance with company conditions and helps reduce auditor doubts regarding client credibility. In addition, the interaction of risk management governance with a optimism tone does not show significant results, whereas the interaction of risk management governance with the certainty tone and commonality tone has a significant positive relationship with audit fees through the dummy of the RMC, size, and meeting frequency. This proves that the existence of an effective RMC with a small size and frequency of meeting, prefers a broader and comprehensive audit service to ensure the company's risk management system and risk reporting quality. Research contributes to the literature related to the relationship between managerial tone, risk management governance, and audit fees of public companies in Indonesia and is also expected to contribute to the implementation of management policies, external parties or stakeholders.

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