IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v25y2021i1p65-75id17411.html
   My bibliography  Save this article

Good corporate governance, ethnic CEO and audit fees for manufacturing companies listed on the Indonesia stock exchange (IDX)

Author

Listed:
  • Umi Kalsum
  • Luk Luk Fuadah
  • Rika Henda Safitri

Abstract

This study aims to examine the effect of Good Corporate Governance, CEO ethnicity, and Audit Fees in Manufacturing Companies listed on Indonesia Stock Exchange within the period of 2014-2018. The independent variable used in this study is Good Corporate Governance, which is represented by the variable of the Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership and CEO Ethnicity, while the dependent variable used is Audit Fee. This quantitative research employed the descriptive research method. The population in this study included manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this research is purposive sampling with certain criteria and 220 data were obtained from observations within the period of 2014-2018. The data were analyzed using multiple regression analysis with Statistical Package for the Social Sciences (SPSS) software by performing calculations and descriptive statistical tests, classical assumption tests, partial tests and determination coefficient tests.The results of this study indicate that Independent Commisioner, Audit Committee, Managerial Ownership, and CEO Ethnicity have a significantly positive impact on Audit Fees.

Suggested Citation

  • Umi Kalsum & Luk Luk Fuadah & Rika Henda Safitri, 2021. "Good corporate governance, ethnic CEO and audit fees for manufacturing companies listed on the Indonesia stock exchange (IDX)," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 25(1), pages 65-75.
    • Handle: RePEc:uii:jaaife:v:25:y:2021:i:1:p:65-75:id:17411
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/view/17411/11357
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:25:y:2021:i:1:p:65-75:id:17411. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.