ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENETAPAN AUDIT FEES (Studi Empirik Pada Perusahaan Manufaktur di BEI)
Abstract: This study aims to
examine the factors that may affect the determination of the external audit
fees on companies listed in Indonesia Stock Exchange (IDX) in the year
2011-2013. Factors that affect the determination of the external audit fees are
the type of ownership of the company is divided into private and state-owned,
firm size measured by total assets of the company, the existence of a
subsidiary, KAP size divided into non-big four big four, and earnings
management measured by discretionary accruals Modified Jones (2010).By using
purposive sampling method samples obtained financial reports at least 138
companies. To analyze the effect of the type of ownership of the company, size
of company, the existence of a subsidiary, the firm size, and earnings management,
used multiple linear regression analysis. The results showed that the size of
the company, a subsidiary, and the size of the firm have a significant effect
in the determination of audit fees. While the variable of type of ownership and
earnings management company does not have a significant effect on audit fees.
Keywords: audit fees, the type
of ownership of the company, a subsidiary, KAP size and earnings management.
Penulis: Raymond Immanuel,
Etna Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd140979
