Analysis of the Factors Determining the Audit Fee  

Oleh:

Kusharyanti

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 16 no. 1 (Apr. 2013), page 147-160.
Topik: audit fee; client size; audit complexity; audit risk; company size; client financial condition; audit committee characteristic; auditor tenure; audit fee; client size; audit complexity; audit risk; company size; client financial condition; audit committee characteristic; auditor tenure.
Fulltext: 131-429-1-SM.pdf (250.79KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

There are some factors considered to have an effect on the audit fee amount. These are important for the researchers to analyze. This research aimed to test the determinants of audit fee in companies that are listed on Indonesian Stock Exchange (ISE). The samples of this study were 60 companies in period 2010-2011. The data was taken from annual report of the company. The hypothesis was tested by linier regression which consisted of two variables. First variable was dependent variable that was audit fee. The second variables were independent variables which consist of client size, audit complexity, audit risk, company size, client financial condition, audit committee characteristic, and auditor tenure. The result of the study shows that there are three significant independent variables influencing the audit fee i.e. client size, audit complexity, and audit risk. The rest of independent variables are not significant.

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