Karakteristik Dewan Direksi, Komite Audit, dan Biaya Audit
Abstract
This study aims to examine the influence of the board of directors and the audit committee characteristic on audit fees. The independent variables were the size of the board of directors, the independence of the board of directors, women on the board of directors, the size of the audit committee, the independence of the audit committee, the financial expertise of the audit committee, the diligence of the audit committee, and women on the audit committee. The research population includes financial sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample consists of 208 observations which were determined through purposive sampling. Data were analyzed by panel data regression. The analysis results showed that the size of the board of directors and the diligence of the audit committee had a significant positive influence on audit fees. Other variables have no significant effect on audit fees.
Keywords: Audit Committee; Audit Fee; Board of Director; Financial Sector
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References
Abu, S. O., & Okpe, J. U. (2021). Audit committee characteristics and audit fees of listed consumer goods sector in Nigeria. European Journal of Accounting, Auditing and Finance Research, 9(2), 27–50. https://papers.ssrn.com/abstract=3785240
Agustin, R., Hotang, K. B., & Soleha. (2022). Pengaruh Komite Audit, Dewan Komisaris, dan Dewan Direksi Terhadap Kinerja Perusahaan Perbankan. Jurnal Akuntansi dan Audit Tri Bhakti, 01(01), 1–13. https://ejurnal.stietribhakti.ac.id/index.php/JAATB/article/view/198
Al-Hamadeen, R., AlHmoud, T., El-Nader, H., Alsharairi, M., & Almasri, F. (2021). Do boards influence audit quality? A multidimensional analysis. Journal of Governance and Regulation, 10(1), 125–138. https://doi.org/10.22495/jgrv10i1art12
Al-Najjar, B. (2018). Corporate governance and audit features: SMEs evidence. Journal of Small Business and Enterprise Development, 25(1), 163–179. https://doi.org/10.1108/JSBED-08-2017-0243
Aldamen, H., Hollindale, J., & Ziegelmayer, J. L. (2016). Female audit committee members and their influence on audit fees. Accounting & Finance, 58(1), 57–89. https://doi.org/10.1111/acfi.12248
Alhababsah, S. (2018). Corporate governance and audit quality: Further recommendations beyond the code. Corporate Ownership and Control, 15(2), 8–18. https://doi.org/10.22495/cocv15i2art1
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.
AlQadasi, A., & Abidin, S. (2018). The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence. Corporate Governance: The International Journal of Business in Society, 18(2), 233–253. https://doi.org/10.1108/CG-02-2017-0043
Banjarnahor, D. (2018). Drama Bank Bukopin: kartu kredit modifikasi dan rights issue. CNBC Indonesia. https://www.cnbcindonesia.com/market/20180427144303-17-12810/drama-bank-bukopin-kartu-kredit-modifikasi-dan-rights-issue
Bozec, R., & Dia, M. (2017). Monitoring function of the board and audit fees: Contingent upon ownership concentration. International Journal of Accounting and Information Management, 25(1), 70–90. https://doi.org/10.1108/IJAIM-05-2016-0054
Dey, R. M., & Lim, L. (2018). Audit fee trends from 2000 to 2014. American Journal of Business, 33(1/2), 61–80. https://doi.org/10.1108/AJB-10-2016-0033
Drogalas, G., Nerantzidis, M., Mitskinis, D., & Tampakoudis, I. (2020). The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange. International Journal of Disclosure and Governance, 18(1), 24–41. https://doi.org/10.1057/s41310-020-00088-9
Farooq, M. U., Kazim, I., Usman, M., & Latif, I. (2018). Corporate governance and audit fees: Evidence from a developing country. Pakistan Journal of Commerce and Social Science, 12(1), 94–110.
Ghafran, C., & O’Sullivan, N. (2017). The impact of audit committee expertise on audit quality: Evidence from UK audit fees. British Accounting Review, 49(6), 578–593. https://doi.org/10.1016/j.bar.2017.09.008
Ghosh, T. (2019). Corporate governance and audit fees evidence from Bangladeshi listed banks and NBFIs. Journal of Corporate Governance Research, 3(1), 96. https://doi.org/10.5296/jcgr.v3i1.15638
Hendi, & Yulinar. (2017). Berapa besar biaya audit? Ditinjau dari koneksi politik dan tata kelola. Global Financial Accounting Journal, 1(1), 117–128.
Hossain, M. N., & Sobhan, R. (2019). Determinants of audit fees: Evidence from pharmaceutical and chemical industry of Bangladesh. International Journal of Trend in Scientific Research and Development, 4(1), 814–821. www.ijtsrd.com/papers/ijtsrd29656.pdf
Idris, M. (2020). Jejak hitam PT Hanson International, manipulasi laporan keuangan 2016. Kompas. https://money.kompas.com/read/2020/01/15/160600526/jejak-hitam-pt-hanson-international-manipulasi-laporan-keuangan-2016?page=all
Itan, I., & Gresia, S. (2022). Ownership concentration role on board diversity and audit committee characteristics on audit quality. CoMBInES - Conference On Management, Business, Innovation, Education And Social Sciences, 2(1), 30–37. https://journal.uib.ac.id/index.php/combines/article/view/6575
Itan, I., & Siahaan, M. K. (2021). Pengaruh efektivitas komite audit dan kualitas audit terhadap kualitas pengungkapan sukarela. CoMBInES - Conference On Management, Business, Innovation, Education And Social Sciences, 1(1), 1127–1137. https://journal.uib.ac.id/index.php/combines/article/view/4547
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. https://www.sciencedirect.com/science/article/pii/0304405X7690026X
Jizi, M., & Nehme, R. (2018). Board monitoring and audit fees: the moderating role of CEO/chair dual roles. Managerial Auditing Journal, 33(2), 217–243. https://doi.org/10.1108/MAJ-10-2016-1464
Kee, H. W. (2015). The impact of audit committee on audit fees in Malaysian public-listed companies. Malaysian Accounting Review, 14(2), 29–53.
Lai, K. M. Y., Srinidhi, B., Gul, F. A., & Tsui, J. S. L. (2017). Board gender diversity, auditor fees and auditor choice. Contemporary Accounting Research, 34(3), 1681–1714. https://doi.org/10.1111/1911-3846.12313
Majiyebo, O. J., Okpanachi, J., Nyor, T., Adabenege, O., & Ahmed, Y. (2018). Audit committee independence, size and financial reporting quality of listed deposit money banks in Nigeria. IOSR Journal of Business and Management (IOSR-JBM), 20(2), 40–47. https://doi.org/10.9790/487X-2002044047
Mustapha, A., Isiaka, A. O., & Babatunde, K. A. (2020). Audit committee effectiveness and audit fee among listed deposit money banks in Nigeria. Asian Journal of Economics, Business and Accounting, 20(4), 1–14. https://doi.org/10.9734/ajeba/2020/v20i430329
Naser, K., & Hassan, Y. M. (2016). Factors influencing external audit fees of companies listed on Dubai Financial Market. International Journal of Islamic and Middle Eastern Finance and Management, 9(3), 346–363. https://doi.org/10.1108/IMEFM-01-2015-0007
Nehme, R., & Jizi, M. (2018). The efficiency of corporate boards and firms’ audit fees: the case of the FTSE financial institutions. Pacific Accounting Review, 30(3), 297–317. https://doi.org/10.1108/PAR-12-2016-0116
Odudu, A. S., Adabenege, Y. O., & Catherine, A. (2018). Audit committee effectiveness and audit quality of listed insurance companies in Nigeria. International Journal of Research in Finance and Management, 1(2), 37–46.
Ohidoa, T., & Okun, O. O. (2018). Firms attributes and audit fees in Nigeria quoted firms. International Journal of Academic Research in Business and Social Sciences, 8(3), 685–699. https://doi.org/10.6007/IJARBSS/v8-i3/4004
Omer, W. K. H., & Al-Qadasi, A. A. (2019). Board of directors’ effectiveness and monitoring costs. Managerial Auditing Journal, 35(4), 477–497. https://doi.org/10.1108/MAJ-01-2019-2153
Onatuyeh, E. A., & Ukolobi, I. (2020). Tax aggressiveness, corporate governance and audit fees: A study of listed firms in Nigeria. International Journal of Financial Research, 11(6), 278. https://doi.org/10.5430/ijfr.v11n6p278
Orshi, T. S., Ekundayo, O. O., & Samuel, J. (2018). Corporate Governance and Audit Fees of Listed Pharmaceutical Firms in Nigeria. Accounting & Taxation Review, 2(4), 14–26. https://doi.org/10.17605/OSF.IO/WT5MR
Rahim, M. A. (2018). Internal governance structure and external audit fee: Malaysia evidence. UNIMAS Review of Accounting and Finance, 1(1). https://doi.org/10.33736/uraf.1041.2018
Salehi, M., Shiri, M. M., & Hossini, S. Z. (2019). The relationship between managerial ability, earnings management and internal control quality on audit fees in Iran. International Journal of Productivity and Performance Management, 69(4), 685–703. https://doi.org/10.1108/IJPPM-07-2018-0261
Salehi, M., Tarighi, H., & Safdari, S. (2018). The relation between corporate governance mechanisms, executive compensation and audit fees. Management Research Review, 41(8), 939–967. https://doi.org/10.1108/MRR-12-2016-0277
Salloum, L., Salloum, C., Jarrar, H., Sassine, M., Gebrayel, E., & Chaanine, N. (2015). Corporate governance and audit committee. International Journal of Managerial and Financial Accounting, 7(3/4), 198–216. https://doi.org/10.1504/ijmfa.2015.074900
Sanyaolu, W. A., Tonade, A. M., & Adejumo, B. T. (2021). Corporate board of directors’ attributes and audit fees. Acta Universitatis Sapientiae, Economics and Business, 9(1), 156–172. https://doi.org/10.2478/auseb-2021-0009
Sellami, Y. M., & Cherif, I. (2020). Female audit committee directorship and audit fees. Managerial Auditing Journal, 35(3), 398–428. https://doi.org/10.1108/MAJ-12-2018-2121
Shakhatreh, M. Z., & Alsmadi, S. A. (2021). Determinants of audit fees and the role of the board of directors and ownership structure: Evidence from Jordan. Journal of Asian Finance, Economics and Business, 8(5), 627–637. https://doi.org/10.13106/jafeb.2021.vol8.no5.0627
Sharhan, A. A. M., & Bora, C. (2020). Effect of audit committee characteristics on audit quality: a critical literature review. Journal of Advanced Research in Economics and Administrative Sciences, 1(1), 1–12. https://doi.org/10.47631/jareas.v1i1.14
Soenarso, S. A. (2021). Manipulasi laporan keuangan, dua eks bos Tiga Pilar (AISA) divonis 4 tahun penjara. Nasional Kontan. https://nasional.kontan.co.id/news/manipulasi-laporan-keuangan-dua-eks-bos-tiga-pilar-aisa-divonis-4-tahun-penjara
Supriyanto, & Soe, J. (2021). Analisa pengaruh tata kelola perusahaan dan struktur modal terhadap kinerja perusahaan di Bursa Efek Indonesia tahun 2016-2020. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(3), 1764–1778. https://doi.org/10.31955/mea.vol5.iss3.pp1764-1778
Tanujaya, K., & Mandela, A. (2022). Determinan biaya audit: Kasus perusahaan di BEI. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 8(2), 127–139. https://doi.org/10.38204/jrak.v8i2.959
Wea, A. N. S. (2019). Political connection, CEO gender, internal audit, corporate complexity and audit fee in go public companies in Indonesia. Research Journal of Finance and Accounting, 10(12), 10–18. https://doi.org/10.7176/RJFA
Widijaya, & Romitha, S. (2021). Pengaruh tata kelola perusahaan terhadap kualitas audit pada perusahaan yang terdaftar di bursa efek indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(3), 1691–1698. https://doi.org/10.31955/mea.vol5.iss3.pp1691-1698
Xiang, R., Qin, M., & Peterson, C. A. (2015). Gender diversity of audit committees and audit fees evidence from Chinese Listed Companies. Asian Journal of Finance & Accounting, 7(2), 239. https://doi.org/10.5296/ajfa.v7i2.8550
Agustin, R., Hotang, K. B., & Soleha. (2022). Pengaruh Komite Audit, Dewan Komisaris, dan Dewan Direksi Terhadap Kinerja Perusahaan Perbankan. Jurnal Akuntansi dan Audit Tri Bhakti, 01(01), 1–13. https://ejurnal.stietribhakti.ac.id/index.php/JAATB/article/view/198
Al-Hamadeen, R., AlHmoud, T., El-Nader, H., Alsharairi, M., & Almasri, F. (2021). Do boards influence audit quality? A multidimensional analysis. Journal of Governance and Regulation, 10(1), 125–138. https://doi.org/10.22495/jgrv10i1art12
Al-Najjar, B. (2018). Corporate governance and audit features: SMEs evidence. Journal of Small Business and Enterprise Development, 25(1), 163–179. https://doi.org/10.1108/JSBED-08-2017-0243
Aldamen, H., Hollindale, J., & Ziegelmayer, J. L. (2016). Female audit committee members and their influence on audit fees. Accounting & Finance, 58(1), 57–89. https://doi.org/10.1111/acfi.12248
Alhababsah, S. (2018). Corporate governance and audit quality: Further recommendations beyond the code. Corporate Ownership and Control, 15(2), 8–18. https://doi.org/10.22495/cocv15i2art1
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.
AlQadasi, A., & Abidin, S. (2018). The effectiveness of internal corporate governance and audit quality: the role of ownership concentration – Malaysian evidence. Corporate Governance: The International Journal of Business in Society, 18(2), 233–253. https://doi.org/10.1108/CG-02-2017-0043
Banjarnahor, D. (2018). Drama Bank Bukopin: kartu kredit modifikasi dan rights issue. CNBC Indonesia. https://www.cnbcindonesia.com/market/20180427144303-17-12810/drama-bank-bukopin-kartu-kredit-modifikasi-dan-rights-issue
Bozec, R., & Dia, M. (2017). Monitoring function of the board and audit fees: Contingent upon ownership concentration. International Journal of Accounting and Information Management, 25(1), 70–90. https://doi.org/10.1108/IJAIM-05-2016-0054
Dey, R. M., & Lim, L. (2018). Audit fee trends from 2000 to 2014. American Journal of Business, 33(1/2), 61–80. https://doi.org/10.1108/AJB-10-2016-0033
Drogalas, G., Nerantzidis, M., Mitskinis, D., & Tampakoudis, I. (2020). The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange. International Journal of Disclosure and Governance, 18(1), 24–41. https://doi.org/10.1057/s41310-020-00088-9
Farooq, M. U., Kazim, I., Usman, M., & Latif, I. (2018). Corporate governance and audit fees: Evidence from a developing country. Pakistan Journal of Commerce and Social Science, 12(1), 94–110.
Ghafran, C., & O’Sullivan, N. (2017). The impact of audit committee expertise on audit quality: Evidence from UK audit fees. British Accounting Review, 49(6), 578–593. https://doi.org/10.1016/j.bar.2017.09.008
Ghosh, T. (2019). Corporate governance and audit fees evidence from Bangladeshi listed banks and NBFIs. Journal of Corporate Governance Research, 3(1), 96. https://doi.org/10.5296/jcgr.v3i1.15638
Hendi, & Yulinar. (2017). Berapa besar biaya audit? Ditinjau dari koneksi politik dan tata kelola. Global Financial Accounting Journal, 1(1), 117–128.
Hossain, M. N., & Sobhan, R. (2019). Determinants of audit fees: Evidence from pharmaceutical and chemical industry of Bangladesh. International Journal of Trend in Scientific Research and Development, 4(1), 814–821. www.ijtsrd.com/papers/ijtsrd29656.pdf
Idris, M. (2020). Jejak hitam PT Hanson International, manipulasi laporan keuangan 2016. Kompas. https://money.kompas.com/read/2020/01/15/160600526/jejak-hitam-pt-hanson-international-manipulasi-laporan-keuangan-2016?page=all
Itan, I., & Gresia, S. (2022). Ownership concentration role on board diversity and audit committee characteristics on audit quality. CoMBInES - Conference On Management, Business, Innovation, Education And Social Sciences, 2(1), 30–37. https://journal.uib.ac.id/index.php/combines/article/view/6575
Itan, I., & Siahaan, M. K. (2021). Pengaruh efektivitas komite audit dan kualitas audit terhadap kualitas pengungkapan sukarela. CoMBInES - Conference On Management, Business, Innovation, Education And Social Sciences, 1(1), 1127–1137. https://journal.uib.ac.id/index.php/combines/article/view/4547
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. https://www.sciencedirect.com/science/article/pii/0304405X7690026X
Jizi, M., & Nehme, R. (2018). Board monitoring and audit fees: the moderating role of CEO/chair dual roles. Managerial Auditing Journal, 33(2), 217–243. https://doi.org/10.1108/MAJ-10-2016-1464
Kee, H. W. (2015). The impact of audit committee on audit fees in Malaysian public-listed companies. Malaysian Accounting Review, 14(2), 29–53.
Lai, K. M. Y., Srinidhi, B., Gul, F. A., & Tsui, J. S. L. (2017). Board gender diversity, auditor fees and auditor choice. Contemporary Accounting Research, 34(3), 1681–1714. https://doi.org/10.1111/1911-3846.12313
Majiyebo, O. J., Okpanachi, J., Nyor, T., Adabenege, O., & Ahmed, Y. (2018). Audit committee independence, size and financial reporting quality of listed deposit money banks in Nigeria. IOSR Journal of Business and Management (IOSR-JBM), 20(2), 40–47. https://doi.org/10.9790/487X-2002044047
Mustapha, A., Isiaka, A. O., & Babatunde, K. A. (2020). Audit committee effectiveness and audit fee among listed deposit money banks in Nigeria. Asian Journal of Economics, Business and Accounting, 20(4), 1–14. https://doi.org/10.9734/ajeba/2020/v20i430329
Naser, K., & Hassan, Y. M. (2016). Factors influencing external audit fees of companies listed on Dubai Financial Market. International Journal of Islamic and Middle Eastern Finance and Management, 9(3), 346–363. https://doi.org/10.1108/IMEFM-01-2015-0007
Nehme, R., & Jizi, M. (2018). The efficiency of corporate boards and firms’ audit fees: the case of the FTSE financial institutions. Pacific Accounting Review, 30(3), 297–317. https://doi.org/10.1108/PAR-12-2016-0116
Odudu, A. S., Adabenege, Y. O., & Catherine, A. (2018). Audit committee effectiveness and audit quality of listed insurance companies in Nigeria. International Journal of Research in Finance and Management, 1(2), 37–46.
Ohidoa, T., & Okun, O. O. (2018). Firms attributes and audit fees in Nigeria quoted firms. International Journal of Academic Research in Business and Social Sciences, 8(3), 685–699. https://doi.org/10.6007/IJARBSS/v8-i3/4004
Omer, W. K. H., & Al-Qadasi, A. A. (2019). Board of directors’ effectiveness and monitoring costs. Managerial Auditing Journal, 35(4), 477–497. https://doi.org/10.1108/MAJ-01-2019-2153
Onatuyeh, E. A., & Ukolobi, I. (2020). Tax aggressiveness, corporate governance and audit fees: A study of listed firms in Nigeria. International Journal of Financial Research, 11(6), 278. https://doi.org/10.5430/ijfr.v11n6p278
Orshi, T. S., Ekundayo, O. O., & Samuel, J. (2018). Corporate Governance and Audit Fees of Listed Pharmaceutical Firms in Nigeria. Accounting & Taxation Review, 2(4), 14–26. https://doi.org/10.17605/OSF.IO/WT5MR
Rahim, M. A. (2018). Internal governance structure and external audit fee: Malaysia evidence. UNIMAS Review of Accounting and Finance, 1(1). https://doi.org/10.33736/uraf.1041.2018
Salehi, M., Shiri, M. M., & Hossini, S. Z. (2019). The relationship between managerial ability, earnings management and internal control quality on audit fees in Iran. International Journal of Productivity and Performance Management, 69(4), 685–703. https://doi.org/10.1108/IJPPM-07-2018-0261
Salehi, M., Tarighi, H., & Safdari, S. (2018). The relation between corporate governance mechanisms, executive compensation and audit fees. Management Research Review, 41(8), 939–967. https://doi.org/10.1108/MRR-12-2016-0277
Salloum, L., Salloum, C., Jarrar, H., Sassine, M., Gebrayel, E., & Chaanine, N. (2015). Corporate governance and audit committee. International Journal of Managerial and Financial Accounting, 7(3/4), 198–216. https://doi.org/10.1504/ijmfa.2015.074900
Sanyaolu, W. A., Tonade, A. M., & Adejumo, B. T. (2021). Corporate board of directors’ attributes and audit fees. Acta Universitatis Sapientiae, Economics and Business, 9(1), 156–172. https://doi.org/10.2478/auseb-2021-0009
Sellami, Y. M., & Cherif, I. (2020). Female audit committee directorship and audit fees. Managerial Auditing Journal, 35(3), 398–428. https://doi.org/10.1108/MAJ-12-2018-2121
Shakhatreh, M. Z., & Alsmadi, S. A. (2021). Determinants of audit fees and the role of the board of directors and ownership structure: Evidence from Jordan. Journal of Asian Finance, Economics and Business, 8(5), 627–637. https://doi.org/10.13106/jafeb.2021.vol8.no5.0627
Sharhan, A. A. M., & Bora, C. (2020). Effect of audit committee characteristics on audit quality: a critical literature review. Journal of Advanced Research in Economics and Administrative Sciences, 1(1), 1–12. https://doi.org/10.47631/jareas.v1i1.14
Soenarso, S. A. (2021). Manipulasi laporan keuangan, dua eks bos Tiga Pilar (AISA) divonis 4 tahun penjara. Nasional Kontan. https://nasional.kontan.co.id/news/manipulasi-laporan-keuangan-dua-eks-bos-tiga-pilar-aisa-divonis-4-tahun-penjara
Supriyanto, & Soe, J. (2021). Analisa pengaruh tata kelola perusahaan dan struktur modal terhadap kinerja perusahaan di Bursa Efek Indonesia tahun 2016-2020. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(3), 1764–1778. https://doi.org/10.31955/mea.vol5.iss3.pp1764-1778
Tanujaya, K., & Mandela, A. (2022). Determinan biaya audit: Kasus perusahaan di BEI. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 8(2), 127–139. https://doi.org/10.38204/jrak.v8i2.959
Wea, A. N. S. (2019). Political connection, CEO gender, internal audit, corporate complexity and audit fee in go public companies in Indonesia. Research Journal of Finance and Accounting, 10(12), 10–18. https://doi.org/10.7176/RJFA
Widijaya, & Romitha, S. (2021). Pengaruh tata kelola perusahaan terhadap kualitas audit pada perusahaan yang terdaftar di bursa efek indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(3), 1691–1698. https://doi.org/10.31955/mea.vol5.iss3.pp1691-1698
Xiang, R., Qin, M., & Peterson, C. A. (2015). Gender diversity of audit committees and audit fees evidence from Chinese Listed Companies. Asian Journal of Finance & Accounting, 7(2), 239. https://doi.org/10.5296/ajfa.v7i2.8550
Published
2022-11-26
How to Cite
HENDI, Hendi; SHELLA, Shella.
Karakteristik Dewan Direksi, Komite Audit, dan Biaya Audit.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 11, p. 3318-3335, nov. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/92876>. Date accessed: 29 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i11.p09.
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