Konsentrasi Auditor dan Penetapan FEE Audit: Investigasi Pada BUMN  

Oleh:

Suharli, Michell ; Nurlaelah

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Auditing Indonesia vol. 12 no. 2 (Dec. 2008), page 133-148.
Topik: Concentration auditor; audit fee; Auditing.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA70.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research is to test the influence of auditor concentration ratio, KAP size, the size of company auditee and number of subsidiary company towards an audit fee. The samples of this research are 22 BUMN companies in periode 2002 - 2004. The data is taken from the annual report of companies. This study use linear regression which consists of two variable. The first is dependent variable this audit fee. The second variable is independent variable consists of ratio concentration and company auditee size. More over, it is also found that there are two unsignificant variables: KAP size and the number of subsidiary company.

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