Text

PENGARUH INDEPENDENSI DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PROFESSIONAL FEE PADA PERUSAHAAN INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2010-2015

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT EFFECT OF INDEPENDENCY OF THE BOARD OF COMMISSIONERS AND AUDIT COMMITTEES TO PROFESSIONAL FEE IN BANKING INDUSTRY COMPANY THAT IS REGISTERED IN IDX YEAR 2010-2015 Written by: William Panggabean NIM: 1332148 This study aimed to determined the effect of Independence of the Board of Commissioners and the Audit Committee on External Professional Fee on banking companies listed on the Indonesia Stock Exchange. The Independent Variables were independence of the Board of Commissioners and the Audit Committee, the Professional Fee as Dependent Variables. The research method used was purposive sampling method by first collecting secondary data from the office of Indonesia Stock Exchange West Java then the data was analyzed by using multiple linear regression analysis and tested using classical assumption test and Partial and Simultant significant test. Based on the analysis and research test, it was known that the independence of the board of commissioners had a negative influence with the coefficient 4,941. After conducted T test on indepedensi board of commissioner then obtained Tcalculated 36,702 and Ttable 1,973. This meant the Independence of the Board of Commissioners had a significant negative effect on Professional fees because the percentage of the presence of independent commissioners in a company could improve the supervision on the financial that the independence board supervision could provide relief on the work of the external auditor in the financial statements so that the Professional fee decreased, While audit committee had positive effect on Professional fee with coefficient 0,080, it was estimated by the increase of audit committee meeting then the work time of an external auditor also increased which also will increased Professional fee. Keywords: Professional Fee, Independence board of commissioners, audit committee.