DETERMINAN FEE AUDIT EKSTERNAL DALAM KONVERGENSI IFRS
Abstract: This study aims to
examine the determinant of external audit fees in IFRS convergence. Several
factors expected to affect external audit fees determination are client’s
complexity, client’s size, litigation risks, type of auditor, and auditor switching.
These factors are expected to increase external audit fees. In addition, this
study also linked the implementation of IFRS and auditing are still few in
Indonesia.
This study is a modification of the study De George’s et al (2013). This
study is modified by adding independent variables and used secondary data from
non-financial companies which listed on Bursa Efek Indonesia (BEI) in 2011 and
2012. This study uses purposive sampling method and obtains sample of 128
companies. The effect of client’s complexity, client’s size, litigation risks,
type of auditor, auditor switching and audit fees are tested using multiple
linear regression analysis contained in SPSS 16.Before being conducted the
regression test, it is examined by using the classical assumption tests.
The results of this study indicate that client’s complexity, client’s
size, and, type of auditor have significant relationship on external audit
fees. Whereas, litigation risks and auditor switching do not have significant
relationship on external audit fees. This study also shows that type of auditor
especially the Big Four played an important role after IFRS is applied in
Indonesia.
Penulis: Hanifah Kurnia
Ulfasari, Marsono
Kode Jurnal: jpakuntansidd141071
