ELMIRA, Shafira Alifiana (2022) The Effect of Corporate Governance and Ownership Structures on Audit Fees (Study on the Banking Companies Listed and Non-listed in Indonesia Stock Exchange 2017-2020). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research is quantitative research with the title of “The Effect of Corporate Governance and Ownership Structures on Audit Fees (Study on Banking Companies Listed and Non-listed in Indonesia Stock Exchange 2017-2020)”. This study aims to analyze the effect of corporate governance in the form of board of commissioner effectiveness, audit committee effectiveness and ownership structures consists of managerial ownership, foreign ownership and government ownership on audit fees. The population in this study are banking sector companies listed and non listed on the Indonesian Stock Exchange (IDX) in 2017-2020. The total sample of this study consists of 128 companies listed and non listed on the Indonesia Stock Exchange (IDX) for the year 2017-2020. The data used in this study were secondary data. Meanwhile, the selection data of sample used a purposive sampling method with certain criteria taken by the researcher. The hypothesis testing use SPSS Version 26 for Windows. Based on result of research and data analysis using Multiple Regression Analysis it has got the conclusions: (1) Board of Commissioner Effectiveness has no significant effect on audit fees; (2) Audit Committee Effectiveness has no significant effect on audit fees; (3) Managerial Ownership has no significant effect on audit fees; (4) Foreign Ownership has a positive significant effect on audit fees; (5) Government Ownership has a positive significant effect on audit fees. The implication of this study covers two aspects such as theoretical and practical. Theoretically, this study supports that foreign ownership and government ownership positively affect audit fees. In other words, if there is an increase in foreign and government ownership, the audit fee paid by the company also increases. Meanwhile, in practice, heightened agency problems caused by ownership structures like foreign ownership and government ownership would result in higher audit fees paid to external auditors, which management and auditors should consider while working on future projects. There are some limitations that emerged during the research study first, this study is limited by banking companies in listed and non-listed areas. Second, the lack of banking companies listed and non-listed on the Indonesia Stock Exchange during 2017-2020 disclosed the number of audit fees on the annual report. Third, tracing and retrieving data became difficult because some companies did not have clear organization and ownership structures e.g representatives of foreign banking companies in Indonesia.

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