PENGARUH UKURAN DEWAN KOMISARIS, KOMISARIS INDEPENDEN, KOMITE AUDIT DAN ANAK PERUSAHAAN TERHADAP AUDITFEE (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015)

Abstract

The economy is growing today, the need for reliable information, reliable,
relevant, and timely financial reports is also increasing. Is not only needed by the
management company itself, but also investors, creditors, and even the public at
large. This is where the audit activities is essential for assessing and improving
the reliability of the information from the financial statements. With their audit
activities, financial statement users obtain reasonable assurance that the financial
statements were not contained material misstatements (Mistatement) or
(omission) of material.
The population used in this study is the population of this study is a Real
Estate & Property company that has been listed on the Stock Exchange Year
2011-2015. The samples used were selected through purposive sampling. The
analytical tool used is multiple regression.
The results showed that the variable board size positively affects existing
audit fee Companies Real Estate & Property Stock Exchange Indonesia.Variable
The independent commissioner positively affects existing audit fee Real Estate &
Property Company on the Stock Exchange Indonesia.Variable not affect the size
of the audit committee the audit fee to the company's Real Estate & Property
Company on the Stock Exchange Indonesia.And Variable subsidiary has no effect
on the company's audit fee Real Estate & Property company in Stock
ExchangeIndonesia.
Keywords: board size, the independent commissioner, the audit committee and
the size of the subsidiary to the audit fee