AUDIT FEE: EVIDENCE FROM INDONESIAN LISTED COMPANIES

ANDRIVAN NINDYA KRISNA, 041411331172 (2018) AUDIT FEE: EVIDENCE FROM INDONESIAN LISTED COMPANIES. Skripsi thesis, Universitas Airlangga.

[img]
Preview
Text (ABSTRAK)
ABSTRAK_A.161 18 Kri a.pdf

Download (202kB) | Preview
[img] Text (FULLTEXT)
FULLTEXT_A.161 18 Kri a.pdf
Restricted to Registered users only until 25 June 2021.

Download (1MB) | Request a copy
Official URL: http://lib.unair.ac.id

Abstract

This research is intended to obtain the empirical evidence of determinants that affects the external audit service fee. Using the modified model from research of Simunic (1980), this research took balanced samples from 26 manufacturing firms of Indonesian Stock Exchange (IDX) from 2014 to 2016 in order to represent the population of all manufacturing firms in that period. Using audit fee as dependent variable and firm size, audit complexity, audit risk, and Big-Four audit firms’ premium, this research tried to find out the relationship between those variables, using multiple linear regression as the method to achieve that goal. The result of this research proven that firm size, audit complexity, audit risk, and Big-Four audit firms’ premium positive and significantly affect the audit fee.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A.161/18 Kri a
Uncontrolled Keywords: Audit Fee, Firm Size, Audit Complexity, Audit Risk, Big-Four Audit Firms’ Premium
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD2709-2930.7 Corporations
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM
ANDRIVAN NINDYA KRISNA, 041411331172UNSPECIFIED
Contributors:
ContributionNameNIDN / NIDK
Thesis advisorAmalia Rizki, SE., MSi., Ak.UNSPECIFIED
Depositing User: Mrs Nadia Tsaurah
Date Deposited: 24 Jun 2018 19:30
Last Modified: 24 Jun 2018 19:30
URI: http://repository.unair.ac.id/id/eprint/72655
Sosial Share:

Actions (login required)

View Item View Item