Pengaruh Komite Audit, Profitabilitas, Dewan Komisaris, dan Ukuran Klien dalam Penentuan Fee Audit Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014
DAFTAR PUSTAKA
Ahmad, Raja Adzrin, Kamarudin, dan Khairul Anuar. 2003. “Audit delay and the
timeliness of corporate reporting: Malayasian evidence.”
Anderson dan Zehgal, D. 1994. “The Pricing of Audit Services: Further Evidence
from The Canadian Market." Accounting & Business Research, Vol. 24
No. 95.
Beams, Floyd A., John A. Brozovsky, Craig D. Shoulders. 2000. Advanced
Accounting. 7 ed. New Jersey : Prentice Hall.
Cameran, Mara. 2005. “Audit Fees and the Large Auditor Premium in the Italian
Market.” International Journal of Auditing, Int. J. Audit..
DeAnggelo, L.E. 1981. ”Auditor Size and audit Quality”. Journal of Accounting
and Economic Research.
Desender, K.A., Crespi, R., Garcia Cestona, M. dan Aguilera, R.V. 2009. “Board
Characteristics and Audit Fees: “Why Ownership Structure Matters?”
Diacon, S., Fenn, P., O’Sullivan, N. 2002. “Highballing and Lowballing in Audit
Pricing : The Impact of Audit Error, Centre for Risk and Insurance
Studies.” Discussion Paper No.2002/II.
Eisenhardt, K.M. 1989. “Agency Theory: An Assesment and Review”. Academy of
Management Review. January.
Firth, M. 1985. “An Analysis of Audit Fees and Their Determinants in New
Zealand.” Auditing: A Journal of Practice and Theory Vol.4 No.2. Spring
1985.
Ghosh, Aloke dan R. Pawlewicz. 2007. “The impact of regulation on auditor fees:
Evidence from the Sarbanes-Oxley Act.” Auditing: A Journal of Practice
& Theory 28.
Ghosh, Saibal. 2010. "Firm Ownership Type, Earnings Management and Auditor
Relationships: Evidence from India." Managerial Auditing Journal, Vol.
26 No. 4.
Ghozali, Imam. 2011. “Aplikasi Analisis Multivariate dengan program IBM SPSS
19”, Edisi 5 Cetakan V, Badan Penerbit Universitas Diponegoro,
Semarang.
69
Universitas Sumatera Utara
Hay, David., R. Knechel dan Helen Ling. 2008. “Evidence on the Impact of
Internal Control and Corporate Governance on Audit Fees.” International
Journal of Auditing, No. 12.
Ikatan Akuntan Indonesia, Kompartemen Akuntan Publik. Standar Profesional
Akuntan Publik per 1 Januari 2001.
Institut Akuntan Publik Indonesia, 2008. Surat Keputusan tentang Kebijakan
Penentuan Fee Audit, No : KEP.024/IAPI/VII/2008, Jakarta.
Joshi, P.L, dan Al-Bastaki, H. 2000. “Determinants of Audit Fees: Evidence from
The Companies Listed in Bahrain." International Journal of Auditing, Vol.
4 No. 2.
Jurusan Akuntansi. 2004. Buku Petunjuk Teknis Penulisan Proposal Penelitian
dan Penulisan Skripsi. Fakultas Ekonomi Universitas Sumatera Utara.
Medan.
Keputusan Ketua BAPEPAM dan LK No Kep. 11/PM/1997.
Kharlinda, Nova. 2015. “Pengaruh Pengadopsian ISA, Ukuran Klien Audit,
Kompleksitas Audit, Risiko Litigasi, Profitabilitas Klien, dan Jenis KAP
terhadap Audit Fee.” Skripsi, Universitas Sumatera Utara.
Mulyadi. 2002. Auditing : Edisi Keenam, Salemba Empat, Jakarta.
Nugrahani, Nadia Rizki. 2013. “Faktor-Faktor yang Mempengaruhi Penetapan
Fee Audit Eksternal pada Perusahaan yang Terdaftar di BEI.” Skripsi,
Universitas Diponegoro Semarang.
Oktorina, Megawati dan Linda Kusumaning Wedari. 2015. “An Empirical
Investigation on Ownership Characteristics, Activities of the Audit
Committee, and Audit Fees.” Skripsi S-1. AtmaJaya Catholic University of
Indonesia, Indonesia.
Pambudi, Tirta Luhur. 2012. “Pengaruh Tipe Kepemilikan Perusahaan dan
Manajemen Laba Terhadap Tipe Auditor dan Audit Fees Pada Perusahaan
Manufaktur di BEI”. Skripsi, Semarang: FE-UNDIP.
Prastuti, Deviana Dewi. 2013. “Analisis Pengaruh Struktur Governance dan
Internal Control terhadap Fee Audit Eksternal.” Skripsi, Universitas Islam
Negeri Syarif Hidayatullah, Jakarta.
Rapina, Saragi dan Carolina. 2010. “Pengaruh Independensi Eksternal Auditor
terhadap Kualitas Pelaksanaan Audit”, Akurat Jurnal Ilmiah Akuntansi No
2 Tahun ke-1 Mei-Agustus.
70
Universitas Sumatera Utara
Rimawati, Nike. 2011. “Faktor – Faktor yang Mempengaruhi Independensi
Auditor”, Skripsi, Semarang: Jurusan Akuntansi Fakutas Ekonomi UNDIP.
Rizqiasih, Putri Dyah. 2010. "Pengaruh Struktur Governance terhadap Fee Audit
Eksternal." Skripsi, Universitas Diponegoro Semarang.
Septianingrum, Rina. 2014. “Pengaruh Ukuran Perusahaan, Kompleksitas, dan
Risiko Keuangan Terhadap Fee Audit.” Skripsi, Universitas Diponegoro
Semarang.
Simunic, D. and Stein, M.T. 1996, “The Impact of Litigation Risk on Audit
Pricing: A Review of the Economics and The Evidence”, Auditing: A
Journal of Practice & Theory, Vol. 15 No. 2.
Singh, Harjinder and Newby, Rick. 2010. “Internal Audit and Audit Fees:
Further Evidence”, Managerial Auditing Journal Vol. 25 No. 4.
Sankaraguruswamy, S. & Whisenant, S. 2003. “Pricing Initial Audit
Engagements: Empirical Evidence Following Public Disclosure of Audit
Fees.” School of Accountancy.
Suharli dan Nurlaelah. 2008. “Konsentrasi Auditor dan Penetapan Fee Audit:
Investigasi pada BUMN”. Jurnal Akuntansi & Auditing Indonesia vol 12
No 2.
Tuanakotta, Theodorus M. 2011. Berpikir Kritis dalam Auditing. Salemba Empat.
Jakarta.
Undang-Undang Nomor 19 Tahun 2003 Tentang Badan Usaha Milik Negara.
Undang-Undang Nomor 40 tahun 2007 tentang Perseroan Terbatas.
Waggoner, J., dan J. Cashell. 1991. The Impact of Time Pressure on Auditors
Performance. The Ohio CPA, (January-February).
Widiasari, Esti. 2009. “Pengaruh Pengendalian Internal Perusahaan dan Struktur
Corporate Governance Terhadap Fee Audit”. Skripsi S-1. Universitas
Diponegoro.
Yatim, P., P. Kent dan P. Clarkson. 2006. “Governance Structures, Ethicity, and
Audit Fees of Malaysian Listed Firms.” Managerial Auditing Journal.Vol.
21.
http://www.idx.co.id/
http://www.sahamok.com/
71
Universitas Sumatera Utara
Ahmad, Raja Adzrin, Kamarudin, dan Khairul Anuar. 2003. “Audit delay and the
timeliness of corporate reporting: Malayasian evidence.”
Anderson dan Zehgal, D. 1994. “The Pricing of Audit Services: Further Evidence
from The Canadian Market." Accounting & Business Research, Vol. 24
No. 95.
Beams, Floyd A., John A. Brozovsky, Craig D. Shoulders. 2000. Advanced
Accounting. 7 ed. New Jersey : Prentice Hall.
Cameran, Mara. 2005. “Audit Fees and the Large Auditor Premium in the Italian
Market.” International Journal of Auditing, Int. J. Audit..
DeAnggelo, L.E. 1981. ”Auditor Size and audit Quality”. Journal of Accounting
and Economic Research.
Desender, K.A., Crespi, R., Garcia Cestona, M. dan Aguilera, R.V. 2009. “Board
Characteristics and Audit Fees: “Why Ownership Structure Matters?”
Diacon, S., Fenn, P., O’Sullivan, N. 2002. “Highballing and Lowballing in Audit
Pricing : The Impact of Audit Error, Centre for Risk and Insurance
Studies.” Discussion Paper No.2002/II.
Eisenhardt, K.M. 1989. “Agency Theory: An Assesment and Review”. Academy of
Management Review. January.
Firth, M. 1985. “An Analysis of Audit Fees and Their Determinants in New
Zealand.” Auditing: A Journal of Practice and Theory Vol.4 No.2. Spring
1985.
Ghosh, Aloke dan R. Pawlewicz. 2007. “The impact of regulation on auditor fees:
Evidence from the Sarbanes-Oxley Act.” Auditing: A Journal of Practice
& Theory 28.
Ghosh, Saibal. 2010. "Firm Ownership Type, Earnings Management and Auditor
Relationships: Evidence from India." Managerial Auditing Journal, Vol.
26 No. 4.
Ghozali, Imam. 2011. “Aplikasi Analisis Multivariate dengan program IBM SPSS
19”, Edisi 5 Cetakan V, Badan Penerbit Universitas Diponegoro,
Semarang.
69
Universitas Sumatera Utara
Hay, David., R. Knechel dan Helen Ling. 2008. “Evidence on the Impact of
Internal Control and Corporate Governance on Audit Fees.” International
Journal of Auditing, No. 12.
Ikatan Akuntan Indonesia, Kompartemen Akuntan Publik. Standar Profesional
Akuntan Publik per 1 Januari 2001.
Institut Akuntan Publik Indonesia, 2008. Surat Keputusan tentang Kebijakan
Penentuan Fee Audit, No : KEP.024/IAPI/VII/2008, Jakarta.
Joshi, P.L, dan Al-Bastaki, H. 2000. “Determinants of Audit Fees: Evidence from
The Companies Listed in Bahrain." International Journal of Auditing, Vol.
4 No. 2.
Jurusan Akuntansi. 2004. Buku Petunjuk Teknis Penulisan Proposal Penelitian
dan Penulisan Skripsi. Fakultas Ekonomi Universitas Sumatera Utara.
Medan.
Keputusan Ketua BAPEPAM dan LK No Kep. 11/PM/1997.
Kharlinda, Nova. 2015. “Pengaruh Pengadopsian ISA, Ukuran Klien Audit,
Kompleksitas Audit, Risiko Litigasi, Profitabilitas Klien, dan Jenis KAP
terhadap Audit Fee.” Skripsi, Universitas Sumatera Utara.
Mulyadi. 2002. Auditing : Edisi Keenam, Salemba Empat, Jakarta.
Nugrahani, Nadia Rizki. 2013. “Faktor-Faktor yang Mempengaruhi Penetapan
Fee Audit Eksternal pada Perusahaan yang Terdaftar di BEI.” Skripsi,
Universitas Diponegoro Semarang.
Oktorina, Megawati dan Linda Kusumaning Wedari. 2015. “An Empirical
Investigation on Ownership Characteristics, Activities of the Audit
Committee, and Audit Fees.” Skripsi S-1. AtmaJaya Catholic University of
Indonesia, Indonesia.
Pambudi, Tirta Luhur. 2012. “Pengaruh Tipe Kepemilikan Perusahaan dan
Manajemen Laba Terhadap Tipe Auditor dan Audit Fees Pada Perusahaan
Manufaktur di BEI”. Skripsi, Semarang: FE-UNDIP.
Prastuti, Deviana Dewi. 2013. “Analisis Pengaruh Struktur Governance dan
Internal Control terhadap Fee Audit Eksternal.” Skripsi, Universitas Islam
Negeri Syarif Hidayatullah, Jakarta.
Rapina, Saragi dan Carolina. 2010. “Pengaruh Independensi Eksternal Auditor
terhadap Kualitas Pelaksanaan Audit”, Akurat Jurnal Ilmiah Akuntansi No
2 Tahun ke-1 Mei-Agustus.
70
Universitas Sumatera Utara
Rimawati, Nike. 2011. “Faktor – Faktor yang Mempengaruhi Independensi
Auditor”, Skripsi, Semarang: Jurusan Akuntansi Fakutas Ekonomi UNDIP.
Rizqiasih, Putri Dyah. 2010. "Pengaruh Struktur Governance terhadap Fee Audit
Eksternal." Skripsi, Universitas Diponegoro Semarang.
Septianingrum, Rina. 2014. “Pengaruh Ukuran Perusahaan, Kompleksitas, dan
Risiko Keuangan Terhadap Fee Audit.” Skripsi, Universitas Diponegoro
Semarang.
Simunic, D. and Stein, M.T. 1996, “The Impact of Litigation Risk on Audit
Pricing: A Review of the Economics and The Evidence”, Auditing: A
Journal of Practice & Theory, Vol. 15 No. 2.
Singh, Harjinder and Newby, Rick. 2010. “Internal Audit and Audit Fees:
Further Evidence”, Managerial Auditing Journal Vol. 25 No. 4.
Sankaraguruswamy, S. & Whisenant, S. 2003. “Pricing Initial Audit
Engagements: Empirical Evidence Following Public Disclosure of Audit
Fees.” School of Accountancy.
Suharli dan Nurlaelah. 2008. “Konsentrasi Auditor dan Penetapan Fee Audit:
Investigasi pada BUMN”. Jurnal Akuntansi & Auditing Indonesia vol 12
No 2.
Tuanakotta, Theodorus M. 2011. Berpikir Kritis dalam Auditing. Salemba Empat.
Jakarta.
Undang-Undang Nomor 19 Tahun 2003 Tentang Badan Usaha Milik Negara.
Undang-Undang Nomor 40 tahun 2007 tentang Perseroan Terbatas.
Waggoner, J., dan J. Cashell. 1991. The Impact of Time Pressure on Auditors
Performance. The Ohio CPA, (January-February).
Widiasari, Esti. 2009. “Pengaruh Pengendalian Internal Perusahaan dan Struktur
Corporate Governance Terhadap Fee Audit”. Skripsi S-1. Universitas
Diponegoro.
Yatim, P., P. Kent dan P. Clarkson. 2006. “Governance Structures, Ethicity, and
Audit Fees of Malaysian Listed Firms.” Managerial Auditing Journal.Vol.
21.
http://www.idx.co.id/
http://www.sahamok.com/
71
Universitas Sumatera Utara