PENGARUH MANAGERIAL OVERCONFIDENCE YANG DIMODERASI OLEH STRONG AUDIT COMMITTEE MONITORING, MULTIPLE LARGE OWNERSHIP STRUCTURE DAN AUDIT COMMITTEE ACTIVITY TERHADAP AUDIT FEEUNTUK PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2014-2016

Karina, Karina (2018) PENGARUH MANAGERIAL OVERCONFIDENCE YANG DIMODERASI OLEH STRONG AUDIT COMMITTEE MONITORING, MULTIPLE LARGE OWNERSHIP STRUCTURE DAN AUDIT COMMITTEE ACTIVITY TERHADAP AUDIT FEEUNTUK PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2014-2016. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh managerial overconfidence yang dimoderasi oleh strong audit committee monitoring, multiple large ownership structure dan audit committee activity terhadap audit fees pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2014-2016, dengan total 65 sampel perusahaan. Penelitian ini menggunakan data sekunder yang kemudian diolahdengan analisis regresi moderasi melalui Eviews. Hasil penelitian ini menunjukkan bahwa managerial overconfidence dan multiple large ownership structure berpengaruh signifikanterhadap audit fee, sedangkan audit committee activity tidak berpengaruhsignifikan terhadap audit fee. Penelitian ini juga menemukan bahwa strong audit committee monitoring tidak dapat memoderasi pengaruh managerial overconfidence terhadap audit fee secara signifikan. Kata kunci : Managerial Overconfidence, Komite Audit, Multiple Large Ownership Structure, Aktivitas Komite Audit, Biaya Audit The purpose of this study is to obtain empirical evidence on the effect of managerial overconfidence moderated by strong audit committe activities, multiple large ownership structure, and audit committee activityon audit fees in manufacture companies listed in Indonesian Stock Exchange during 2014-2016, with a total of 65 samples. This study uses secondary data which was tested using moderated regression analysis with Eviews. The results of this study showed that managerial overconfidence and multiple large structure ownership havesignificant influence towards audit fees, while audit committee activityhas no significant influence towards audit fees. This study also found that strong audit committee monitoring has no significant influenceinmoderating the interaction between managerial overconfidence and audit fee. Key words : Managerial Overconfidence, Audit Committee, Multiple Large Ownership Structure, Audit Committee Activity, Audit Fee

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 03 May 2021 06:26
Last Modified: 03 May 2021 06:26
URI: http://repository.untar.ac.id/id/eprint/27154

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