Internal Audit Function And Independence Of The Board Of Commissioners Towards The Company
DOI:
https://doi.org/10.56444/icbeuntagsmg.v1i2.1391Keywords:
Audit Fee, Company Risk, Internal Audit FunctionAbstract
As payment for conducting the audit, the auditor will impose audit fees on the entity being audited. A number of variables, such as the task's complexity, the level of skill needed to complete it, the pay scale for knowledge development programs, and other professional considerations, affect the fees that auditors charge to do audits. The purpose of this study is to determine the effects of audit fees for the Indonesia Stock Exchange's banking subsector between 2021 and 2022 on corporate risk, internal audit function, and board of commissioners independence. The study's population comprises firms that have been indexed on the Indonesia Stock Exchange for a certain timeframe, spanning from 2021 to 2022. Purposive selection was used to pick data from 100 banking subsectors that were listed on the Indonesia Stock Exchange for the study sample. In this study, quantitative analysis is used. The Eviews 12 software was used to conduct the analysis. The findings of the partial test indicate that the audit fee is influenced by the risk of the internal audit function and the independence of the board of commissioners, but that company risk and board independence have no effect on the audit fee.
References
Agustina, S. S. (2018). Local Superior Products in Fishery Sector in Banggai Regency Indonesia.
Agustina, S. S., Rosilawati, R., & Mambuhu, N. (2021). PEMBERDAYAAN UKM BUMDES MARENAK SULUBOMBONG MELALUI DIVERSIFIKASI PRODUK SAMBAL ROA. MONSU'ANI TANO Jurnal Pengabdian Masyarakat, 4(2), 181-187.
Hasbiy, K. U., Basir, A., Mambuhu, N., Alfiana, A., & Olimsar, F. (2023). Jakarta Islamic Index (JII) in The Context of Investigating Financial Ratios as Determinant of Company Share Returns. International Journal of Economics Development Research (IJEDR), 4(3), 1223-1230.
Ladjin, N., Zakaria, S., & Mambuhu, N. M. (2023). Analisis Pengaruh Pendapatan Asli Daerah terhadap Pertumbuhan Ekonomi Kabupaten Banggai. Jurnal Sinar Manajemen, 10(3), 252-258.
Layoo, N., & Mambuhu, N. (2022, January). Digital Banking As An Online Transaction Service For Customer Satisfaction. In The International Conference on Education, Social Sciences and Technology (ICESST) (Vol. 1, No. 1, pp. 223-228).
Mambuhu, N. (2019). AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA DI DESA KUNTANG KECAMATAN BALANTAK UTARA. Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset), 2(1), 138-149.
Mambuhu, N. M. (2018). Analisis Break Even Point Pada UKM Saluan Handicraft di Kabupaten Banggai. IENACO (Industrial Engineering National Conference) 6 2018.
MAMBUHU, N., & MANGENDRE, Y. (2018). SISTEM AKUNTANSI ALOKASI DANA DESA DI DESA KAMPANGAR KECAMATAN BALANTAK UTARA KABUPATEN BANGGAI. Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset), 2(2), 184-189.
Olimsar, F., Mambuhu, N., Sibua, N., Wahyuningsih, S., & Alfiana, A. (2023). Financial Performance AnalysisBanking CompanyOn the Indonesian Stock Exchange. Kontigensi: Jurnal Ilmiah Manajemen, 11(2), 598-602.
Rahman, W. (2019). Analysis of Sub-sectors of Processing Industry in Banggai Re-gency Indonesia using Local Superior Products.
Riswandi, D. I., Mambuhu, N., Tandiawan, V., Anastasya, L., & Agustina, I. (2024). Strategic Financial Management: Unraveling the Dynamics of Sustainable Business Growth at SMEs Enterprises in Indonesia. Global International Journal of Innovative Research, 2(1), 418-424.
Sululing, S., & Sandangan, S. (2020). Pengaruh likuiditas dan profitabilitas terhadap return saham (Studi empiris pada perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia). Kompartemen: Jurnal Ilmiah Akuntansi, 17(1).
Yusuf, C. F., & Mambuhu, N. M. (1978). Services Marketing Mix Services Satisfaction Hotel in Luwuk. In Proceeding of 12th International Seminar on Industrial Engineering and Management ISSN (p. 774X).
Yusuf, C. F., & Mambuhu, N. M. (2020). SERVICES MARKETING MIX SERVICES SATISFACTION HOTEL INI LUWUK (CASE STUDY HOTEL ESTRELLA, HOTEL SANTIKA, AND SWISS BEL INN). Journal of Industrial Engineering Management, 5(2), 106-115.
Yusuf, C. F., & Mambuhu, N. M. (2023, May). Bananas (Musa paradisiaca): Development as high quality chips in Bungku Utara district. In AIP Conference Proceedings (Vol. 2595, No. 1). AIP Publishing.
