| Abstract: |
Introduction: This study aims to determine the impact of corporate governance
structures on external fees in sharia stocks that are consistently listed in
JII in 2013-2018. Methods: The number of samples in this study recorded 12
consistent sharia stocks listed in the years 2013-2018. This study uses a
quantitative approach with panel data analysis method. Results: The results
show that the average size of the board of commissioners is six to seven
people, the average size of the board of directors is seven to eight people,
the average size of the audit committees is three to four people, and the
average size of the internal audit is fifteen to sixteen people. The
hypothesis test shows that variables which have a significant impact on the
audit fee are the size of the board of commissioners and the internal audit.
Meanwhile, the size of the board of directors and the audit committees do not
have a positive impact on audit fees. Conclusion and suggestion: Companies use
more funding from debt than their own capital. Judging from the liquidity
ratio, it shows that the company is in a liquid state, which is very capable
of fulfilling obligations or debts that must be immediately paid by the
company. |