Tone Managerial, Tata Kelola Manajemen Risiko dan Audit Fee: Laporan Direksi Perusahaan Publik

  • Rieznanda Latifa Putri Universitas Airlangga, Surabaya
  • Iman Harymawan Universitas Airlangga, Surabaya

Abstract

This study examines the relationship between managerial tone and audit fee with risk management governance as moderators. This research used quantitative OLS Regression with STATA 17.0 software. The results showed that the certainty tone negatively affects audit fees by analyzing the 527 public companies listed on the Indonesia Stock Exchange from 2017-2019. It means that the CEO honestly publishes a BOD report and does not have an opportunistic purpose, reducing the auditor's doubts about the client's credibility. On the other hand, it proves that optimism tone and commonality tone do not have a relationship with audit fees. The interaction between risk management governance and optimism tone is unrelated to audit fees. In contrast, risk management governance strengthens the relationship between certainty and commonality with audit fees. This result proves that an effective RMC will lead to high demand for comprehensive audit service, giving stakeholders assurance.

References

Versi lengkap dengan Daftar Pustaka akan diperbaharui.
Published
2022-09-26