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Journal : Jurnal Indonesia Sosial Sains

The Effect of Company Risk and Company Complexity on Audit Fees with Moderation of Dividend Payment Policy : Empirical Study of Non-Financial Companies Listed on The BEI IN 2020 - 2022) Gymnastiar, Danar; Muhsin, Muhsin; Desyana, Gita
Jurnal Indonesia Sosial Sains Vol. 5 No. 08 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i08.1204

Abstract

This study aims to determine: (1) The effect of company risk on audit fee, (2) The effect of company complexity on audit fee, (3) The effect of company risk on audit fees moderated by dividend payment policy, (4) The effect of company complexity on audit fees moderated by dividend payment policy. Population in this research ar e nonfinancial companies listed in Indonesia Stock Exchange (IDX) in 2020 – 2022. The sample is determined based on Stratified Random Sampling method with a total sample of 10 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company risk influence a significant positive on audit fee, (2) Company complexity no significant effect on on audit fee, (3) Company risk no significant effect on audit fees moderated by dividend payment policy (3), and (4) Company complexity no significant effect on audit fees moderated by dividend payment policy.
Co-Authors - FACHRURROZIE - Kardoyo ., Rusliyawati Aceng Hidayat Achmad Slamet Adi Parman Rudia, La Ode Aditama, Kevin Muhammad Tegar Ady Rukma Afianingsih, Lia Afrilian, Riyaldi Rizki Agung Prabowo Agus Wahyudin Ahmad Marzuki Ahmad Nurkhin Ahmad Saeroji Ahmad, Sitti Wirdhana Alamsyah, M Farizal Alfa Faridh Suni Aminuddin, Amin Amirullah -, Amirullah Amran, Arman Anastasia, Vivian Andari, An An Andi Sukainah Andi Warisno Anggara, Aditya Anggraeni, Mitha Heriyanti Anita Anita Ansori, Afif Anwar, Moh. Khoerul Anwar, Muhammad Faishol Apriliani, Reski Ardiansyah, Ade Arifa, Shinta Nur Ary Fidayatul Ikhsani, Ary Fidayatul Aryanti, Yunita Dwi Awalya Awalya, Awalya Ayu Puspitasari, Ayu Azlia Latae Badiana, Badiana Badrut Tamam Bahari, Mustajab Baiq Santi Rengganis Budiyono, Bambang Bun, Thalia Felinchia Manisha Cahyanti, Irni Sri Cahyati, Rosi Annisa Damayanti, Griselda Desyana, Gita Dewi, Ana Solekhati Diah, Muhammad Diani Ayu Pratiwi Djuanda Djuanda, Djuanda Djunita Permata Indah Drajat, Siti Rafiah Dwi Yuwono Puji Sugiharto, Dwi Yuwono Puji DYP Sugiharto, DYP Efendi, Maulana Noor Eka Daryanto, Eka Eka Intan Kumala Putri Elga Yulidisti Elok Heniwati Erlan Darmawan Fadhila, Hanum Istiqomah Azhar Fadia, Fadia Fadjrin, Martha Amelia Fahira, Tika Fahrur Rozi Fajaruddin, Fajaruddin Fakhruddin Fakhruddin Fauzi Yusuf, Fauzi Fauzi, Andi Akhmad Fauzi, Muhamad Kurniawan Febrianti, Nadia Fitri Wahyuni Gani, Azhari Gymnastiar, Danar Hakimah, Sayyidah HALIM, Ardinny Berlian Hambali, Abdullah Hamidah . Hamsyuni, M Hamzani, Umiaty Handi Brata Hariani, Evi Haris, Ramli Harpidalinda, Sopia Harsono Harsono Haryono Haryono Hasan Mukhibad Hasma Hasma Hasni Rahmawati, Hasni Hayati, Fitria Helmi, Syarif M. Heniawati, Elok Herdiana, Herdiana Hermawan, Yudi Herningsih, Herningsih Hesti Wijayanti Hidayah, Ari Fatihatul Hobar, Abdul Idzni, Nurul Ikhsan , Syarbini Ikhsan, Syarbini Imam Mawardi Imron Imron, Imron Indrawati1, Indrawati Inest Ruth Marsaulina Siregar Inge, Ihgnasia Inggar Linggarweni, Baiq Irawan, Ikbal Irsan Irsan Irsyam, Irsyam Ismiyati Ismiyati J Juniar, Dera Vila Jamaluddin Jamaluddin Jamri, Jamri Jarot Tri Bowo Santoso Joko Sutarto Juanda Astarani Judrah, Muh. Judrah Julianti Julianti, Julianti Kaimuddin Kaimuddin, Kaimuddin Kamil, Muhammad Firdaus Karpriana, Angga Permadi Karya, Adi Ketut Karno, Ketut Karno Khairil Anwar Khoironi, Riadina Khristina Yunita Kusumantoro Kusumantoro, Kusumantoro L, Eva Dwi Lam, Do Mai M, Nurlailah M. Irfani Hendri Ma’shumah, Fitriatul Maghfirah, Desi Maharani, Deswinta Maidah, Anik Nur Mariana Mariana Marwati - Muadin, Akhmad Mubarok, Sasongko Irham Muchammad Eka Mahmud, Muchammad Eka Muhammad Arsyad Muhammad Saleh Muhammad Yusuf Muhtolib, Muhtolib Mulyana Saputri, Rahayu Mustika, Ira Grania Nadia, Dayang Nawawi, Sultan Neni Mersita, Neni Nilla Rachmaningrum Nirmawati, Nirmawati Novanty, Ine Noviani, Elisabet Dwi Novita Anggrahini, Dhela Novita, Dwi Nulhakim, Ihsan Nuqta, Husnul Khatimah Nur Arfa Yanti Nur Jannah Nurafiah, Nurafiah Nuralisa, Alis Nurfadillah Nurfadillah Nurhasanah, Ikeu Nuriman Nuriman, Nuriman NURLAELA NURLAELA Nurlailah Mappanganro Nurlaili, Afina Lina Nurmawati Nurmawati Nurul Huda Nurwahid, Fadla Nurwijayanti Nuur, Khaerun Nisa Onisimus Amtu Padlan, Muhammad pamungkas, damar purba Permana, Dian Fithra Pratama, Diandra Ayu Pratama, Nanda Saputra Pratiwi, Rhomadani Sinta Pusaka, Semerdanta Putri, Azelia Hidayati Rafa, Wukuf Dilvan Rafles Ginting Rahardi, Wira Rahmayani, Alfia Ramadanti, Indah Rasban, Sadali Rosadi, Narita Amni Rosmala Dewi Rosnelli, Rosnelli Rudi Kurniawan Rudy Kurniawan Ruffiah, Ruffiah Rusdarti - Rynandi, Oscar S Martono Sahabudin Sahabudin, Sahabudin Saharani, Aulia Saharuddin Barasandji Saharuddin Barsandji Sahruddin Barasandji Santoso, Larisa Elga Amalia Santoso, Rizal Budi Saputri, Eka Dewi Sari Rusmita Sari, Apriani Kartika SATRIYAS ILYAS Selamat Triono, Selamat Sergius Lay Sibagariang, Susy Alestriani Sihite, Perdana Liansyah Siti Jamilah Sonia Sonia, Sonia Sopacua, Fanry Julius Sopacua, Fanry Julius Sri Ambardini Sri Suryanta Sri Syabanita Elida Sucihatiningsih Dian Wisika Prajanti Sudadi Sudadi Sugeng, Santoso Sulistyawan, Vera Noviana Sumiadji - Suryantini Suryantini Sutiawati, Siti Sutijah, Sutijah Syah, Muhamad Azwar Syariffuddin Syariffuddin T Teviana Tengku Riza Zarzani N Triana, Dinda Umar Umar Umyana, Ayu Uswatun Hasanah Vinorita, Devi Vitriyan Espa Wafa, Fadhila Dhiyaul Wahyuningsih Wahyuningsih Wandi, Wandi Warni, Anggita Warni, Anggitia Warul Walidin Wati, Ayu Karunia Weni, Weni Widiyanto Widiyanto Wijayanti, Dewanti Citra Wulan Sari, Tirta Indah Yantiana, Nella YANTO YANTO Yayuk Sri Rahayu Yessika Nurmasari, Yessika Yuda Prawira Kusuma, Yuda Prawira Zakiyah, Andi Zamroni Zamroni Zayani, Nur Ainun Zuhri, Syaifuddin Zulekha, Siti Zulfiana, Ida