scholarly journals Pengaruh Firm Size, Subsidiaries, dan Auditor Size terhadap Audit Fee

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Fisca Adhitya Nurdjanti ◽  
Wahyu Pramesti
Keyword(s):  
Firm Size ◽  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Stock Index ◽  
Analysis Model ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Audit Fee

The aims of this study is to determine the effect of firm size, subsidiaries,and auditor size to the audit fee. This study tested the company listedin Indonesia Sharia Stock Index (ISSI) for the year 2013-2016. Thisstudy obtained 37 companies as a sample in four years. Data wereanalyzed using multiple linear regression analysis model. The resultsof this study showed that firm size, subsidiaries, and auditor size havepositive and significant impact on audit fees. In this study the entirehypothesis can be accepted.Keywords: firm size, existence of a subsidiary, size of the Public Accounting Firm and audit feesJEL Classification: G38, M42, M410

scholarly journals The effect of gender, public accounting firm size, and company size on audit fee

2019 ◽  
Vol 9 (1) ◽  
pp. 51
Author(s):  
Brian Fitra Herlano ◽  
Amelia Zulfani
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Audit Fee ◽  
The Cost

An audit fee is the cost received by the auditor after completing his audit services. This fee is issued by a company who employ an auditor to increase management supervision, the quality of the company’s financial statements, and management independence. This study discusses several independent variables that have been used in previous studies, such as gender, the size of the Public Accounting Firm, and the size of the client’s company. This study aimed to determine the effect of gender, the size of the Public Accounting Firm, and the size of the client’s company on the audit fees in companies listed on the Stock Exchange in 2015-2016. This study uses a quantitative approach with a sample of 46 companies. The selection of samples in this study is conducted using a purposive sampling method. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX). The analysis of the study is conducted using multiple linear regression analysis. The results of the study show that the size of the Public Accounting Firm and the size of the client’s company have an effect on the audit fee, while gender has no effect on the audit fees in companies listed on the Indonesia Stock Exchange ((IDX) in 2015-2016.

scholarly journals Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan

2020 ◽  
Vol 5 (1) ◽  
pp. 177
Author(s):  
Robertus Nakacama Erik Tat ◽  
Dewi Murdiawati
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Political Connection ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Fee

The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN PADA PERUSAHAAN PERTAMBANGAN NON MIGAS

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
James Tumewu ◽  
Siti Asiah Murni ◽  
Siti Aiza Ika Aprilia
Keyword(s):  
Firm Size ◽  
Voluntary Disclosure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Mining Company ◽  
Accounting Firm ◽  
The Public ◽  
Negative Effect

The annual report serves as the main media in the delivery of information by the management of a company to the interested parties outside the company. The purpose of this study was to analyze the effect of firm size, leverage, liquidity, age listed and size of the public accounting firm of the voluntary disclosure on non-oil sector of the mining company listed on the Indonesia Stock Exchange (BEI). Samples were taken using purposive sampling method. There are 60 observations annual financial statements of non-oil mining company. Data analysis technique used is multiple linear regression analysis using.. The results showed that together the size of the company, leverage, liquidity, age listed and size of the public accounting firm influence on voluntary disclosure. Firm size and age listed has a positive effect on voluntary disclosure, but size of public accounting firms has a  negative effect on voluntary disclosure, while leverage and liquidity does not effect on  voluntary disclosure.

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor

2020 ◽  
Vol 30 (7) ◽  
pp. 1738
Author(s):  
Ni Luh Yuni Pratiwi ◽  
I Ketut Suryanawa
Keyword(s):  
Emotional Intelligence ◽  
Work Environment ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Technique

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.

PENGARUH RISIKO AUDIT DAN LAMANYA WAKTU AUDIT TERHADAP PENETAPAN AUDIT FEE (Survey pada Auditor Kantor AkuntanPublik di Bandung)

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Tina Hartati Saputri Herma Wiharno Enung Nurhayati
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Verification Methods ◽  
Audit Fee ◽  
Positive Effect

The problem is an issue fee of a dilemma because the auditor received a fee from the company (client) to be audited. The purpose of this study to investigate the effect of audit risk and length of time of the determination of audit fee audit either simultaneously or partial. The object of this study is the auditor of public accounting firm in Bandung.This research method using descriptive and verification methods analyst. This study uses 8 public accounting firms and 100 auditors working in 8 shades that have been audited sample. As well as the technique used is purposive sampling analysis techniques, as well as the technique used is the technique of multiple linear regression analysis with the help of SPSS version 20.The results of this study showed that simultaneous Fhitung = 48.382> F table = 3.12 then Ho is rejected and Ha accepted, meaning that the risk of an audit, and the length of time the audit simultaneously significant effect on the determination of the audit fee. In the test Partial obtained the value t = 3.112> table = 1.666 then Ho is rejected and Ha accepted, meaning that audit risk positive and significant impact on the determination of the audit fee, and t = 4.826> table = 1.666 then Ho is rejected and Ha accepted, meaning the length of time the audit positive and significant impact on the determination of the audit fee.From the results of research and discussion can be concluded that simultaneous audit risk and the length of time the audit affect the determination of audit fee survey on auditor Public Accounting Firm in Bandung, then partially, audit risk positive effect on the determination of the audit fee and the length of time the audit positive effect on the determination audit fee.

scholarly journals Effect of intervention of management and audit fee on auditor independence

2019 ◽  
Vol 6 (4) ◽  
pp. 31-36 ◽  
Author(s):  
I Putu Agus Atmaja Negara ◽  
I Ketut Budiartha
Keyword(s):  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Public Accounting ◽  
Management Intervention ◽  
Analysis Technique ◽  
Audit Fee ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of management intervention and audit fees on auditor independence. This research was conducted at the Office of Public Accounting in Bali Province. The data analysis technique used is multiple linear regression analysis. The results found that Management intervention had a negative effect on Auditor Independence. This shows that the stronger the management intervention, the weaker the auditor's independence. Audit Fee has a positive effect on Auditor Independence. This shows that the higher the audit fee, the auditor's independence will also increase.

scholarly journals The Effect of Competence, Independence, and Professional Auditors to Audit Quality

2017 ◽  
Vol 1 (1) ◽  
pp. 1-4
Author(s):  
Lia Dahlia Iryani
Keyword(s):  
Social Sciences ◽  
Regression Analysis ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountant

Abstract. The objectives to be achieved in this research are as follows: 1. To know the auditor's competence to audit quality, 2. To know the auditors independence to audit quality, 3. To know auditors professionalism to audit quality. This research uses Multiple Linear Regression Analysis with Statistical Package for Social Sciences (SPSS) Ver program.21:00. The subjects of this research are 18 Public Accountant Firm in South Jakarta with the number of respondents as many as 97 respondents. Based on the results of hypothesis testing and refers to the formulation and objectives of this study, it can be drawn conclusions as follows: 1. Competence auditors in carrying out the audit have a positive and significant impact on audit quality at Public Accounting Firm in South Jakarta, so the more competent an auditor The better the quality of the audit, 2. The independence of the auditor in conducting the audit has a positive and significant impact on the quality of audit at the Public Accountant Office in South Jakarta, so the higher the auditor's independence attitude the higher the audit quality, 3. Auditor professionalism in conducting audit has a positive and significant impact on audit quality at Public Accountant Office in South Jakarta, so the higher the auditor's professionalism, the higher the audit quality. Keywords: Competence, Indepedence, Professional, Audit Quality.

scholarly journals PENGARUH PENDIDIKAN, PELATIHAN, DAN PENGALAMAN TERHADAP SKEPTISISME PROFESIONAL AUDITOR

2020 ◽  
Vol 4 (2) ◽  
pp. 246-265
Author(s):  
Nurkholis Nurkholis
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Educational Institutions ◽  
Test Results ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
The Public ◽  
Positive Effect

Professional skepticism is needed by auditors to detect indications of audit fraud and risk. This study aims to examine the effect of education, training, and experience on auditor professional skepticism. This research is based on the theory of cognitive dissonance. The object of this study is the auditor who works at the Public Accounting Firm in Indonesia. Data were collected through a questionnaire and processed using multiple linear regression analysis methods. The test results show that education and experience have a significant positive effect on the level of professional skepticism of auditors. On the other hand, training does not affect the level of auditor professional skepticism. This research provides advice on the development of HR in Public Accounting Firm and curriculum development in educational institutions related to efforts to introduce and add insight to accounting students regarding the importance of applying professional skepticism.Skeptisisme profesional diperlukan oleh auditor untuk mendeteksi indikasi kecurangan dan risiko audit. Penelitian ini bertujuan untuk menguji pengaruh pendidikan, pelatihan, dan pengalaman terhadap skeptisisme profesional auditor. Penelitian ini didasarkan pada teori disonansi kognitif. Objek penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Indonesia. Data dikumpulkan melalui kuesioner dan diolah menggunakan metode analisis regresi linear berganda. Hasil pengujian menunjukkan bahwa pendidikan dan pengalaman berpengaruh positif signifikan terhadap tingkat skeptisisme profesional pada auditor. Sedangkan pelatihan tidak berpengaruh terhadap tingkat skeptisisme professional auditor. Penelitian ini memberikan saran terhadap pengembangan SDM di KAP dan pengembangan kurikulum di lembaga pendidikan terkait dengan usaha memperkenalkan dan menambah wawasan kepada mahasiswa akuntansi mengenai pentingnya penerapan skeptisisme profesional.

scholarly journals PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Yohanes Baptista Tupen Ebang ◽  
Syaikhul Falah ◽  
Bill J.C Pangayow
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
The Public ◽  
Independent Variables ◽  
Observation Period

This study aims to analyze the effect of company size, profitability, solvency, audit opinion and the size of the public accounting firm on audit delay in manufacturing companies listed on the Indonesia StockExchange. The analysis was carried out using multiple linear regression analysis, where the classical assumption test was carried out first, the analysis tool using SPSS 21. The observation period in this study was 2016-2018 using a sample of 36 selected manufacturing companies based on purposive sampling with a total of 108 samples overall during 3 years of observation. The results of this study indicate that the average audit delay in manufacturing companies in 2016-2018 is 78.28 days. The results showed that the variable size of the company, profitability, solvency, audit opinion and the size of the public accounting firm did not affect audit delay. However, the independent variables simultaneously influence the dependent variable.

scholarly journals Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Tiar Rizky Abdillah ◽  
Edi Joko Setyadi ◽  
Suryo Budi Santoso ◽  
Rina Mudjiyanti
Keyword(s):  
Sampling Method ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of time budget pressure, obedience pressure, and auditor experience on audit judgment to auditors in Public Accounting Firm of Yogyakarta as partially. The population are the auditors who works at Public Accounting Firm of Yogyakarta. Sampling method in this research using purposive sampling with criterion of senior auditor and junior auditor. Data analysis technique used is multiple linear regression analysis method with significant level (α) 0.05. The questionnaire used in this study was 35 out of 38 questionnaires. The results of this study indicate that the time budget pressure negatively affect on audit judgment,while the obedience pressure and auditor experience have a significant positive effect on audit judgment.

Sign in / Sign up

Export Citation Format

Share Document