DETERMINAN BIAYA AUDIT PADA PERUSAHAAN BUMN
Abstract
Abstrak: Penelitian ini bertujuan untuk mengetahui determinan faktor biaya audit pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah seluruh perusahaan BUMN yang terdaftar di BEI. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 70 perusahaan sebagai sampel. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa atribut perusahaan yang diwakili oleh ukuran, kompleksitas, pendanaan, dan risiko bawaan berpengaruh terhadap biaya audit. Selain itu, atribut KAP yang dilihat dari tipe KAP juga berpengaruh terhadap biaya audit. Hal ini berarti bahwa seiring dengan privatisasi BUMN maka kinerja perusahaan BUMN yang terdaftar di BEI sama baiknya dengan perusahaan swasta. Peningkatan kinerja diiringi dengan kesadaran akan kredibilitas laporan keuangan sehingga audit atas laporan keuangan memiliki peranan yang penting. Biaya audit yang terjadi merupakan irisan dari demand perusahaan BUMN dan supply dari KAP.
Abstract: This study aims to determine the determinants of audit fee factors in state-owned companies listed on the Indonesia Stock Exchange. The population of this research is all state-owned companies listed on the IDX. The sample was selected using purposive sampling method and obtained 70 companies as samples. Data analysis using multiple regression analysis. The results showed that the company's attributes represented by size, complexity, funding, and inherent risk had an effect on audit fees. In addition, the attributes of public accountant firm seen from the type of public accountant firm also affect audit fees. This means that along with the privatization of state owned enterprises, the performance of state owned enterprises companies listed on the IDX is as good as private companies. Improved performance is accompanied by awareness of the credibility of financial statements so that audits of financial statements have an important role. The audit fee incurred is a slice of the demand for state-owned companies and the supply from public accountant firm.
Keywords
References
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DOI: 10.34204/jiafe.v7i1.2667
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