The Impact of Good Corporate Governance and Company Size on Audit Fee in Technology and Telecommunications Sub Sector Companies Registered on IDX

Lasriyani, Ni Luh Putu and Suciwati, Desak Putu and Hudiananingsih, Putu Dyah (2022) The Impact of Good Corporate Governance and Company Size on Audit Fee in Technology and Telecommunications Sub Sector Companies Registered on IDX. Repositori Politeknik Negeri Bali.

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Abstract

This study aims to determine the effect of Good Corporate Governance (GCG) as proxied by the composition of the board of directors, the composition of the board of commissioners, and the composition of the audit committee and company size on audit fees. This study uses a quantitative approach, with the data used in the form of secondary data obtained from the Indonesia Stock Exchange website. The research population is the Technology and Telecommunications sub-sector companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Sampling in this study uses the purposive sampling method to obtain a sample of 35 (thirty-five). The sample data of this study were analyzed by multiple linear regression analysis methods using the IBM SPSS Statistic 23.0 application. The results of this study indicate that the composition of the board of directors and the composition of the board of commissioners have a positive and significant impact on audit fees. Meanwhile, the audit committee's composition and the company's size have a positive and insignificant impact on audit fees.

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