Evana, Einde and Farichah, Farichah and Mirfazli, Edwin and zahron, Agus (2019) An Analysis of The Effect of Corporate Characteristics and Auditor Characteristics on Audit Fee. International Journal of Economics, Business and Entrepreneurship, 2 (1). pp. 13-26. ISSN 2615-6873

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Abstract

The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. The technique of sampling with purposive sampling obtains 88 companies, which is relevant to the multiple regression analysis tools. The results of this study indicate the significant effect among variables company size, the company profitability, and the auditor size toward the audit fee. However, the company’s complexity, the company’s risk, and audit tenure have no significant effect on the audit fee.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Dr. Einde Evana
Date Deposited:	17 Jun 2020 02:00
Last Modified:	17 Jun 2020 02:00
URI:	http://repository.lppm.unila.ac.id/id/eprint/22500

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