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All Journal Competitive Jurnal Akuntansi dan Keuangan
Roza Mulyadi
Universitas Muhammadiyah Tangerang
Economics, Econometrics & Finance

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DETERMINAN FEE AUDIT : STUDI KASUS PADA ENTITAS MIKRO, KECIL DAN MENENGAH DI PROVINSI BANTEN Roza Mulyadi; Chandra Prasadhita
COMPETITIVE Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i2.2865

Abstract

Audit fees are important in the process of auditing a financial statement. The main objective of this research is to empirically investigate the determinants that influence audit fees for EMKM sector companies such as company size, profitability, company risk, complexity, type of industry and the status of the Public Accounting Firm. Samples taken from this study were 34 EMKM companies in Banten Province. The data source used is primary data. Primary data obtained by distributing questionnaires to respondents. The results of this study indicate that company size and company risk have a significant relationship to audit fees, while company profitability, complexity, type of industry, and KAP status do not have a significant relationship.
Co-Authors Chandra Prasadhita