Pengaruh Pengaruh Kompleksitas Perusahaan, Risiko Perusahaan, dan Komite Audit Terhadap Biaya Audit

Penulis

  • Annisa Cholifah Universitas Muhammadiyah Tangerang
  • Niken Puspa Niken Puspa Universitas Muhammadiyah Tangerang
  • Serly Eka Serly Eka Universitas Muhammadiyah Tangerang
  • Mohamad Zulman Hakim
  • Hamdani Hamdani

DOI:

https://doi.org/10.33197/jabe.vol11.iss2.2025.2329

Kata Kunci:

Audit Fee, Company Complexity, Company Risk, Audit Committee

Abstrak

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kompleksitas perusahaan, risiko perusahaan, dan komite audit terhadap biaya audit pada perusahaan sektor bahan dasar yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018 hingga 2022. Sampel penelitian ini dipilih dengan menggunakan metode teknik purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 38 perusahaan dengan jumlah sampel observasi sebanyak 190. Pengolahan data dilakukan dengan menggunakan software E-Views 12 melalui pendekatan regresi data panel. Hasil penelitian ini menunjukkan bahwa kompleksitas perusahaan dan risiko perusahaan mempunyai pengaruh positif dan signifikan terhadap besaran biaya audit. Artinya semakin kompleks dan berisiko suatu perusahaan maka semakin besar pula biaya audit yang harus dikeluarkan. Namun temuan lain dari penelitian ini menunjukkan bahwa komite audit tidak berpengaruh signifikan terhadap biaya audit. Penelitian ini memberikan wawasan penting bagi manajemen perusahaan, auditor, dan pemangku kepentingan lainnya dalam menentukan faktor-faktor yang mempengaruhi biaya audit dan bagaimana kaitannya dengan transparansi dan kualitas laporan keuangan perusahaan. Kata Kunci: Biaya Audit, Kompleksitas Perusahaan, Risiko Perusahaan, Komite Audit.

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2025-12-04

Cara Mengutip

Annisa Cholifah, Niken Puspa, N. P., Serly Eka, S. E., Hakim, M. Z., & Hamdani, H. (2025). Pengaruh Pengaruh Kompleksitas Perusahaan, Risiko Perusahaan, dan Komite Audit Terhadap Biaya Audit. Jurnal Akuntansi Bisnis Dan Ekonomi (JABE), 11(2), 29–46. https://doi.org/10.33197/jabe.vol11.iss2.2025.2329

Terbitan

Vol 11 No 2 (2025): Jurnal Akuntansi Bisnis dan Ekonomi

Bagian

Articles

Lisensi

Hak Cipta (c) 2025 Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

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