The Effect of Board Independence, Corporate Complexity, Political Connection, Company Size, and Company Risk on Audit Quality With Audit Fee as Mediating Variable

Vallensia, Felice Degiardini (2020) The Effect of Board Independence, Corporate Complexity, Political Connection, Company Size, and Company Risk on Audit Quality With Audit Fee as Mediating Variable. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to examine the effect of board independence, corporate complexity, political connection, company size, and company risk on audit quality with audit fee as mediating variable. The total of 122 observations were used to test the hyphotheses. Secondary data were obtained from the annual report published by the companies. WarpPLS 7.0 is used to analyze the data. The results show that board independence has no effect on audit fee, corporate complexity has no effect on audit fee, political connection has negative significant effect on audit fee, company size has a positive significant effect on audit fee, company risk has a negative significant effect on audit fee, audit fee has a positive significant effect on audit quality, and audit fee can partially mediate the relationship between company size and audit fee.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number VAL p 445/2020
Uncontrolled Keywords: client attribute, audit fee, audit quality
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 04 Sep 2020 06:01
Last Modified: 04 Sep 2020 06:01
URI: http://repository.stieykpn.ac.id/id/eprint/889

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