Good corporate governance, ethnic CEO and audit fees for manufacturing companies listed on the Indonesia stock exchange (IDX)

Umi Kalsum, Luk Luk Fuadah, Rika Henda Safitri

Abstract

This study aims to examine the effect of Good Corporate Governance, CEO ethnicity, and Audit Fees in Manufacturing Companies listed on Indonesia Stock Exchange within the period of 2014-2018. The independent variable used in this study is Good Corporate Governance, which is represented by the variable of the Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership and CEO Ethnicity, while the dependent variable used is Audit Fee. This quantitative research employed the descriptive research method. The population in this study included manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this research is purposive sampling with certain criteria and 220 data were obtained from observations within the period of 2014-2018. The data were analyzed using multiple regression analysis with Statistical Package for the Social Sciences (SPSS) software by performing calculations and descriptive statistical tests, classical assumption tests, partial tests and determination coefficient tests.The results of this study indicate that Independent Commisioner, Audit Committee, Managerial Ownership, and CEO Ethnicity have a significantly positive impact on Audit Fees.

Keywords

Audit Fees, Ethnic CEO, Good Corporate Governance

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References

Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K, "The Association Between Audit Committee Characteristics And Audit Fees," Auditing, 22 no. 2 (2003) : 17–32.

Akbar, D., & Ruzikna, "Pengaruh Struktur Kepemilikan, Free Cash Flow, Struktur Aset, Dan Kebijakan Dividen Terhadap Kebijakan Hutang Pada Perusahaan Sub Sektor Otomotif Dan Komponen yang Terdafar Di Bursa Efek Indonesia (BEI)," JOM FISIP, 4 no.2 (2017) : 1–11.

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Jurnal Akuntansi dan Auditing Indonesia is currently indexed by:

            

JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)

ISSN 1410-2420 (print), 2528-6528 (online)
Published by Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia
Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)

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