Audit Fee, Auditor Choice, dan Pengaruh Shareholder: Studi Pada Perekonomian yang Didominasi Perusahaan Keluarga

  • Bella Prisilla Fakultas Bisnis dan Ekonomika Universitas Surabaya, Kalingrungkut Surabaya 60293 - Indonesia
  • Riesanti Edie Wijaya Fakultas Bisnis dan Ekonomika Universitas Surabaya Kalingrungkut, Surabaya 60293 ‐ Indonesia
  • Eko Pudjolaksono Fakultas Bisnis dan Ekonomika Universitas Surabaya Kalingrungkut, Surabaya 60293 ‐ Indonesia
Abstract Views: 48 PDF Downloads: 48
Keywords: Family Firm, Audit Fee, Auditor Choice, Signaling Theory, Supply Side Perspective, Agency Theory

Abstract

Abstrak-- Penelitian ini bertujuan untuk mengetahui preferensi auditor dari perusahaan keluarga serta pembayaran audit fee yang dilakukan. Hasil penelitian menunjukkan bahwa perusahaan keluarga berpengaruh negatif signifikan terhadap audit fee. Selain itu, perusahaan keluarga juga berpengaruh positif signifikan terhadap auditor choice. Dari situ, dapat disimpulkan bahwa perusahaan keluarga membayarkan audit fee yang rendah dan memilih auditor berkualitas tinggi atau Big 4. Sehingga, terdapat perbedaan yang signifikan antara audit fee dan permintaan kualitas audit perusahaan keluarga dengan perusahaan non keluarga. Kedua hal ini mengimplikasikan bahwa mendukung supply side perspective, keluarga dianggap dapat memantau kondisi internalnya secara lebih baik, dan oleh karena itu kontrol keluarga dalam perusahaan keluarga masih sangat besar. Selain itu, mendukung signaling theory, perusahaan keluarga ingin mensinyalkan tata kelolanya yang baik pada pemegang saham. Yang oleh karena itu, walaupun kecil, saham dari pemegang saham minoritas masih dibutuhkan oleh perusahaan keluarga untuk keberlangsungan perusahaannya.

Kata Kunci: Perusahaan Keluarga, Biaya Audit, Pilihan Auditor, Teori Sinyal, Perspektif Supply Side, Teori Agensi

Abstract-- This study aims to determine the auditor preferences of a family firm and their payment of audit fee. The results show that family firm have a significant and negative effect on audit fees. Family firm also have a significant and positive effect on auditor choice. So, it can be concluded that family firm pays a low audit fee and chooses a high-quality auditor or Big 4. Thus, there is a significant difference between the audit fee and the demand for audit quality of family firm with nonfamily firm. Both of these imply that supporting the supply side perspective, family are considered to be able to monitor their internal conditions better, and therefore family control in family firm is still very large. Other than that, in support of signaling theory, family firm wants to signal their good governance to shareholders. Which is why, even though it’s small, the shares of minority shareholders are still needed by the family firm for the sustainability of the firm.

Keywords: Family Firm, Audit Fee, Auditor Choice, Signaling Theory, Supply Side Perspective, Agency Theory

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Published
2020-05-31