Article Per Year (5 Year)
p-Index From 2021 - 2026
1.658
P-Index
This Author published in this journals
All Journal ELSE (Elementary School Education Journal) : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Numeracy : Jurnal Ilmiah Pendidikan Matematika LINEAR: Journal of Mathematics Education Al-MIKRAJ: Jurnal studi Islam dan Humaniora JEER (Journal of Elementary Educational Research) Dirasatul Ibtidaiyah Jurnal Rumpun Ilmu Ekonomi Journal on Mathematics Education
Huljannah, Miftha
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Abnormal Audit Fee pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 dan Faktor yang Mempengaruhinya Huljannah, Miftha; Djamil, Nasrullah
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2024): JRIE (MARET)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10797170

Abstract

Abnormal audit fees are very relevant in Indonesia, because the amount of audit fees in Indonesia is still based on deliberations between the auditor and the client. Audit fees that deviate from what they should be either in a higher or lower amount are called abnormal audit fees. In previous research, abnormal audit fees influence economic uncertainty, corporate risk taking and managerial overconfidence. In this research, we will analyze these elements regarding abnormal audit fees in Indonesia by focusing on manufacturing companies listed on the IDX as the research object. By using a purposive sampling technique, 60 manufacturing companies were obtained on the Indonesia Stock Exchange (BEI) for the 2021-2022 period. Panel data regression is used in this research. The results of this research are that economic uncertainty and managerial overconfidence influence abnormal audit fees. Meanwhile, management risk taking does not affect abnormal audit fees.
Co-Authors Bakari, Aljunaid Cholis Sa’dijah Daud, Sul Min Hadun, Fitra Herson Anwar Herti Prastitasari Isnani, Nor Mairin Jumadi Jumadi Kalaka, Febry Rizki Susanti Kasim Yahiji Lathiful Anwar Nasrullah Djamil Otaya, Lian Gafar Purwanti, Ratna Saptogani, Rismawati G. Supu, Inda Anggraini Wasilatul Murtafiah