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All Journal Trikonomika: Jurnal Ekonomi JOIV : International Journal on Informatics Visualization SOSIOHUMANIORA: Jurnal Ilmiah Ilmu Sosial dan Humaniora Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Iqtishoduna: Jurnal Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal Of World Science Jurnal Indonesia Sosial Sains
Toto Rusmanto
School Of Accounting, BINUS University
Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Factors Affecting External Audit Fee: A Survey of Mining Sector Companies in Indonesia Nazara, Arizaro; Rusmanto, Toto
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7067

Abstract

The purpose of this research is to examine the effect of Profitability, Company Complexity, Audit Committee, Public Accounting Firm Size, Company Risk, and Company Size on External Audit Fees. The sample used in this study was 23 mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sampling technique used was the purposive sampling method. The secondary data in this study is based on the Annual Report published on the IDX official website and the official website of the sample companies. Hypothesis testing in this study uses multiple linear regression analysis with the help of IBM SPSS 26 software and a significant level of 5%. The results of this study indicate that (1) Profitability has no effect on External Audit Fees, (2) Company Complexity has a significant positive effect on External Audit Fees, (3) Audit Committee has no effect on External Audit Fees, (4) Public Accounting Firm size has a significant positive effect. On External Audit Fees, (5) Company risk does not affect External Audit Fees, and (6) Company size has a significant positive effect on External Audit Fees.
Co-Authors Agnesia Fransiska Arief Fahruri Devina Gunawan Dewi Windary Rumaningsih Hendra Kusmartono Hendryadi Hendryadi Nazara, Arizaro Patricia, Mayang Pradilla, Sabhita Aufa Rumaningsih, Dewi Windary Saraswati, Nisa Ibis SURYANI Tjhin, Viany Utami Uun Sunarsih Warganegara, Dezie Leonarda