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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Laras Auditria Putri
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Effect of Internal Audit Function on Audit Fees Laras Auditria Putri; Muhammad Iqbal Ramadhan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6234

Abstract

This study aims to obtain effect of internal audit function on audit fees. The research approach uses a quantitative approach. The implementation of this research was carried out on All Companies except the Financial Sector listed on the Indonesia Stock Exchange in the period 2016 and 2017. The population of this study is All Companies except the Financial Sector listed on the Indonesia Stock Exchange in the period 2016 and 2017. The sampling is carry out purposive sampling. The data used in this study is secondary data. The analysis technique used is multiple linear regression with STATA software. The results of the study show that internal audit function, namely company size has a positive and significant effect on audit fees. Expertise of internal auditor has a positive and significant effect on audit fees. Internal certification has a positive and significant effect on audit fees.
The Internal Audit Function and Its Effect on Audit Quality Muhammad Iqbal Ramadhan; Laras Auditria Putri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6235

Abstract

This research aims to see the internal audit function and its effect on audit quality. This research uses quantitative research. The research data used in this study consisted of All Non-Financial Companies listed on the Indonesia Stock Exchange. After applying the sample selection criteria, finally 722 observations were obtained as the main sample in this study. This study uses multiple linear regression for analysis techniques with STATA 14.0 software. The results show that internal audit size has a positive and significant effect on audit quality as measure by earning management. Internal audit expertize has a positive and significant effect on audit quality as measure by earning management. Internal audit certification has a positive and insignificant effect on audit quality as measure by earning management.
Co-Authors Muhammad Iqbal Ramadhan