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All Journal International Journal of Economics, Business, and Entrepreneurship (IJEBE) Jurnal Pemberdayaan Umat
Idris, Agus Zahron
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

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An Analysis of The Effect of Corporate Characteristics and Auditor Characteristics on Audit Fee Evana, Einde; Farichah, Farichah; Mirfazli, Edwin; Idris, Agus Zahron; Tudor, Adriana Tiron
International Journal of Economics, Business, and Entrepreneurship Vol 2 No 1 (2019): IJEBE January - June 2019
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.236 KB) | DOI: 10.23960/ijebe.v2i1.51

Abstract

The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. The technique of sampling with purposive sampling obtains 88 companies, which is relevant to the multiple regression analysis tools. The results of this study indicate the significant effect among variables company size, the company profitability, and the auditor size toward the audit fee. However, the company’s complexity, the company’s risk, and audit tenure have no significant effect on the audit fee.
Pelatihan Manajemen Risiko dan Pendampingan Solusi Hukum bagi UMKM di Kota Bandar Lampung Idris, Agus Zahron; Suningsih, Sri; Nurdiono , Nurdiono; Septiyanti, Ratna; Waspodo, Lego
Jurnal Pemberdayaan Umat Vol. 3 No. 1 (2024): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v3i1.2972

Abstract

Purpose: This community service activity aims to provide training for MSMEs in Bandar Lampung regarding risk management in business development, business licensing procedures, and IPR registration as well as bridging free legal aid institutions for MSMEs who need legal assistance. Methodology/approach: This community service activity is conducted in the form of training related to legal literacy for MSMEs in Bandar Lampung. Results/findings: The pre-test and post-test showed that the participants' knowledge before socialization was 57%, and increased by 19%, that is, 76%. In this way, partners are more aware of the importance of having a business license and mitigating risks in running a business, as well as other benefits, such as securing legal protection and running business operations safely. In addition, it can make it easier to develop your business, such as collaborating with other business actors, and making it easier to export and import products. Limitation: The limitation of this community service activity is that it looks into the problem faced by MSMEs in Bandar Lampung, which does not have a business license to run the business. Contribution: Partners gain a better understanding of the legal problems and solutions for MSMEs, such as how to make it easier to borrow funds from banks. Other benefits include the provision of business assistance by the government.
Co-Authors Einde Evana, Einde Fakhri, Naufal Sulthon Farichah, Farichah Lego Waspodo Mirfazli, Edwin Nurdiono , Nurdiono Ratna Septiyanti Suningsih, Sri Tudor, Adriana Tiron Widiyanti, Ade