Determinan Imbalan Jasa Audit: Studi Pada Perusahaan Terbuka Di Indonesia Periode 2013-2016

Harindahyani, Senny and Hananto, Hari (2020) Determinan Imbalan Jasa Audit: Studi Pada Perusahaan Terbuka Di Indonesia Periode 2013-2016. Ekuitas: Jurnal Ekonomi dan Keuangan, 4 (1). pp. 47-66. ISSN 2548-298X; e-ISSN 2548 – 5024

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Abstract

This study investigates the effect of audit tenure, audit rotation, company’s complexity, and audit risk on audit fee determined by the auditor from Big-4 and Non Big-4 audit firm. The determination of audit fee is a fundamental process, which can influence the sustainability of the whole audit process. In this study, the sample used is manufacturing companies (basic industry and chemicals, miscellaneous industry, and consumer goods industry) listed on the Indonesia Stock Exchange (IDX) from 2013 to 2016. The result shows that all of the hypothesis are accepted, except for audit risk. In Indonesia, audit risk become a major part of Big-4 audit firm in the process of determining audit fee, while Non Big-4 audit firm is still not considering it as a main part of the determination process.This research also reveals interesting result that CFO as control variable has significant effect on abnormal audit fee, either for Big-4 and Non Big-4.

Item Type:	Article
Uncontrolled Keywords:	audit fee; audit tenure; audit rotation; complexity; audit risk
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	SENNY HARINDAHYANI
Date Deposited:	29 Jun 2020 08:59
Last Modified:	21 Sep 2021 07:57
URI:	http://repository.ubaya.ac.id/id/eprint/37854

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