Prisilla, Bella (2019) Audit Fee, Auditor Choice, dan Pengaruh Shareholder: Studi pada Perekonomian yang Didominasi Perusahaan Keluarga. [Undergraduate thesis]
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Abstract
This research aims to determine the auditor preferences of a family firm and their payment of audit fee. The audit fee value is obtained from the natural log of the firm’s audit fee. Whereas the preferences of auditor are divided into Big 4 and Non Big 4 auditor. The object of this research is the property, real estate, and building construction sector firms that listed in Indonesia Stock Exchange for the period of 2013-2017. There are 128 firms that used as the final sample of this study. Test related to audit fee was done with the multiple linear regression. Whereas the test related to auditor choice was done with the logistic regression. The result of this study showed that family firm has a negative and significant effect on audit fee. This result indicate that family firm pay lower audit fee for the audit work they get. About auditor choice, the result of this study showed that family firm has a positive and significant effect on auditor choice. This imply that family firm prefer to use auditor who are more high quality.
| Item Type: | Undergraduate thesis |
|---|---|
| Uncontrolled Keywords: | Family Firm, Audit Fee, Auditor Choice, Big 4 |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | Masyhur 196042 |
| Date Deposited: | 17 Jul 2019 06:56 |
| Last Modified: | 17 Jul 2019 06:56 |
| URI: | http://repository.ubaya.ac.id/id/eprint/35102 |
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