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All Journal Akuntansi dan Teknologi Informasi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Kristiana, Stefanie
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinants of audit fees: Auditor status, risk, report lag, and ownership structure Kristiana, Stefanie; Carolina, Yenni
Akuntansi dan Teknologi Informasi Vol. 18 No. 2 (2025): Volume 18, No.2 September 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i2.7600

Abstract

Purpose – This study aims to analyze the factors influencing audit fees in financial sector companies listed on the Indonesia Stock Exchange (IDX). The variables examined include audit firm status, company risk, audit report lag, and type of ownership. Methods – Secondary data were collected using a purposive sampling method from financial sector companies during the 2021–2023 period, resulting in 201 firm-year observations. The data were analyzed using multiple linear regression. Findings - The results indicate that all independent variables—audit firm status, company risk, audit report lag, and type of ownership—have a positive influence on audit fees. Implications - The findings contribute to auditors, regulators, and stakeholders by providing insights into the determinants of audit fees and emphasizing the importance of high-quality audits in maintaining financial transparency and accountability. Originality - This research offers novelty by highlights the role of ownership type, a variable that has received limited attention in prior studies, particularly within the context of Indonesia's financial sector.
Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia Christy, Lovena; Julianetta, Vennecia; Excel, Alexander; Tantya, Fiorin; Kristiana, Stefanie; Salsalina, Ita
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (712.507 KB) | DOI: 10.56870/ambitek.v2i1.37

Abstract

This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective tax rate (ETR). The population in this study are all mining companies in the energy and raw material sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. Determination of the sample using purposive sampling method and obtained a sample of 140 companies. The results of the study indicate that transfer pricing has a significant negative effect on tax avoidance. While profitability has a positive effect on tax avoidance
Co-Authors Christy, Lovena Excel, Alexander Ita Salsalina Lingga Julianetta, Vennecia Tantya, Fiorin Yenni Carolina