PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP FEE AUDIT DENGAN AUDIT INTERNAL SEBAGAI VARIABEL MODERASI

BUDITAMI, INAS BERNESSA (2020) PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP FEE AUDIT DENGAN AUDIT INTERNAL SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Negeri Jakarta.

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Abstract

INAS BERNESSA BUDITAMI. The Effect of Related Party Transaction on Audit Fee with Internal Audit as Moderating Variable. Faculty of Economics, Universitas Negeri Jakarta, 2020. Advisors: (1) Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si., Ak., CA; (2) Dwi Handarini, S.Pd., M.Ak. This research was conducted to obtain empirical evidence regarding the effects of (1) Related party transaction (sales and purchase) on audit fee; (2) Audit internal on audit fee; (3) Related party transaction (sales and purchase) on audit fee with internal audit as moderating variable. This study uses secondary data with a sample of all financial report from manufacturing which listed in Indonesian Stock Exchange (IDX) for period 2016 – 2018. The sampling technique uses purposive sampling with 39 sample. Hypothesis testing uses moderated regression analysis with a significant level of 5%. The result shows that related party transaction (sales) have no effect on audit fee, related party transaction (purchases) have negative effect on audit fee and internal audit has no effect on audit fee. Related party transaction (sales) moderated by internal audit can lower audit fee and related party transaction (purchases) moderated by internal audit can increase audit fee. Keywords: Related Party Transaction, Audit Fee, Internal Audit

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I : Dr. I Gusti Ketut Agung Ulupui, SE, M.Si, Ak, CA Pembimbing II: Dwi Handarini, S.Pd., M.Ak
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Laporan Keuangan (Financial Reporting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	02 Feb 2021 02:58
Last Modified:	02 Feb 2021 02:58
URI:	http://repository.fe.unj.ac.id/id/eprint/9762

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