Determinants of audit fees in the consumer goods industry listed on the Indonesia stock exchange

Author:

Rizal Rahmat Mulia,Sarundayang Jenneka IkaORCID

Abstract

This paper aims to demonstrate the effects of company size, public accounting firm size, independence of the board of commissioners, size of the board of commissioners, and company risk on audit fees. The population used in this study are companies in the consumer goods industry sub-sector listed on the IDX in 2019-2022. Sample withdrawal using a purposive sampling technique with certain criteria then the data was analyzed by multiple linear regression. It is clear from the result of the analysis that the independence of the board of commissioners and the size of the board of commissioners have a positive effect on audit fees. While other variables such as company size, public accounting firm size, and company risk do not affect audit fees.

Publisher

Center for Strategic Studies in Business and Finance SSBFNET

Subject

General Earth and Planetary Sciences,General Environmental Science

Reference35 articles.

1. Alifian, D., Afandi, V. N., Kusuma, Y. W., & Pramiara, O. (2023). Pengaruh Ukuran Klien dan Ukuran KAP terhadap Fee Audit. Jurnal Akuntansi dan Bisnis (Akuntansi), 3(1), 28–37.

2. Amelia, R., Abbas, D. S., Hamdani, & Hakim, M. Z. (2022). Pengaruh Kompleksitas Perusahaan, Jenis Industri, Profitabilitas Klien, Ukuran Perusahaan dan Komite Audit terhadap Fee Audit. Jurnal Mahasiswa Manajemen dan Akuntansi.

3. Anggara, D., Suhendro, & Siddi, P. (2021). Faktor-Faktor yang Mempengaruhi Audit Fee Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2014-2019. Akuntabel, 18(2), 210–219.

4. Arens, A. A., Elder, R. J., & Beasley, M. S. (2008). Auditing dan Jasa Assurance Pendekatan Terintegrasi: Vol. I (12th Ed.). Erlangga.

5. Beasley, M. S. (1996). An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud. The Accounting Review, 17(4), 443–465.

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3