Transaksi Pihak Terkait atas Biaya Audit: Peran Efektivitas Komite Audit

  • Dian Kristiyani Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia


The purpose of this study is to analyze the effect of related party transaction and the effectiveness of audit committee on audit fee. This research uses samples a  manufacturing company in Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 118 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 58,7 percent. The results show that related party transactions have a significant positive effect and the effectiveness of the audit committee has a significant negative effect on audit fees.

Keywords: Related Party Transaction; Effectiveness Of Audit Committee; Audit Fee.


Download data is not yet available.


Al-Gamrh, R. A. A. B., Ismail, K. N. I. K., & Ismail, S. S. H. (2017). Related party transactions and audit fees : the role of the internal audit function. Journal of Management & Governance.

Ali, M. J., Singh, R. K. S., & Al-Akra, M. (2018). The impact of audit committee effectiveness on audit fees and non-audit service fees: Evidence from Australia. Accounting Research Journal, 31(2), 174-191.

Ariningrum, I., & Diyanty, V. (2017). The Impact of Political Connections and the Effectiveness of Board of Commissioner and Audit Committees on Audit Fees The Impact of Political Connections and the Effectiveness of Board of. 11(4), 53–70.

Atanasov, V., Black, B., & Ciccotello, C. S. (2014). UNBUNDLING AND MEASURING TUNNELING *. 1697–1738.

Chen, Y., Chen, C. H., & Chen, W. (2014). The Impact of Related Party Transactions on The Operational Performance of Listed Companies in China. Journal of Economic Policy Reform, 12(December), 285–297.

Cheng, M., & Leung, N. W. (2014). Ownership Structure, Ongoing Related Party Transaction and Corporate Performance: Evidenced from Chinese Listed Firms. Corporate Ownership & Control, 11(2), 446–464.

Ghozali, I. (2013). Analisis Multivariate dengan Program IBM SPSS 21: Semarang: Universitas Diponegoro.

Gordon, E. A., & Henry, E. (2005). Related Party Transactions and Earnings Management.

Habib, A., Jiang, H., & Zhou, D. (2015). Related-Party Transactions and Audit Fees: Evidence from China. Journal of International Accounting Research, 14(1), 59–83.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.

Jian, M., & Wong, T. J. (2004). Earnings Management and Tunneling through Related Party Transactions : Evidence from Chinese Corporate Groups .

Knechel, W. R., & Willekens, M. (2006). The role of risk management and governance in determining audit demand. Journal of Business Finance & Accounting, 33(9‐10), 1344-1367.

Kohlbeck, M., & Mayhew, B. W. (2010). Valuation of firms that disclose related party transactions. Journal of Accounting and Public Policy, 29(2), 115–137.

Owens-Jackson, L. A., Robinson, D., & Waller Shelton, S. (2009). The association between audit committee characteristics, the contracting process and fraudulent financial reporting. American Journal of Business, 24(1), 57-66.

Salehi, M., & Shirazi, M. (2016). Audit committee impact on the quality of financial reporting and disclosure: Evidence from the Tehran Stock Exchange. Management Research Review, 39(12), 1639-1662.

Simunic, D. A. (1980). The Pricing of Audit Service: Theory and Evidence. Jurnal of Accounting Research, 18(1), 161–190.

Tuanakotta, T. M. (2015). Audit Kontemporer. Jakarta: salemba empat.

Qinghua, W., Pingxin, W., & Junming, Y. (2007). Audit committee, board characteristics and quality of fi nancial reporting: An empirical research on Chinese securities market. Frontiers of Business Research in China, 1(3), 385-400.

Simunic, D. A. (1980). The pricing of audit services: Theory and evidence. Journal of accounting research, 161-190.

Sitompul,Freddy.(2019). Pengaruh mekanisme good corporate governance dan biaya audit terhadap perusahaan karakteristik eksternal. Ikraith-Ekonomika,2(1).

Wahab, E. A. A., Zain, M. M., & James, J. (2011). Political connections, corporate governance and audit fees in Malaysia. Managerial Auditing Journal, 26(5), 393-418.

Wong, R. M. K., Kim, J., & Lo, A. W. Y. (2015). Are Related-Party Sales Value-Adding or Value-Destroying? Evidence from China. Journal of International Finance Manangement & Accounting, 26(1), 1–38.
How to Cite
KRISTIYANI, Dian. Transaksi Pihak Terkait atas Biaya Audit: Peran Efektivitas Komite Audit. E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2619 - 2628, oct. 2020. ISSN 2302-8556. Available at: <>. Date accessed: 01 feb. 2023. doi: