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All Journal Borobudur Accounting Review
Mundiroh Mundiroh
Universitas Muhammadiyah Magelang
Economics, Econometrics & Finance

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Peran Kompleksitas Perusahaan, Audit Internal, Risiko Audit dan Ukuran Dewan Komisaris terhadap Fee Audit Eksternal Mundiroh Mundiroh; Siti Noor Khikmah
Borobudur Accounting Review Vol. 1 No. 1 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.4931

Abstract

This research aims was to analyse the effect of the company's complexity, internal audit, audit risk and board size on external audit fees. The selection of samples on this study was conducted using purposive sampling methods and obtained 75 samples. Multiple linear regression analysis was used in this research. The results of this study showed that a complexity of the company, audit risk and board size have positive effect on the external audit fee. The internal audit has negative affect on the external audit fee.
Co-Authors Siti Noor khikmah