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All Journal Jurnal Riset Akuntansi Kontemporer
Helen Maulida
Universitas Pasundan, Indonesia
Economics, Econometrics & Finance

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HOW DO REMOTE AUDIT AND CLIENT COMPANY SIZE AFFECT AUDIT FEES? Liza Laila Nurwulan; Helen Maulida
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6596

Abstract

This research aims at determining the influence of remote audits and client company size on audit fees at public accounting firms in Pekanbaru. The sample used was Public Accounting Firm (KAP). Based on the results of the research conducted, it can be concluded that there was no relationship between the implementation of the remote audits with the client company size. The implementation of Remote Audits did not have a significant effect on audit fees at the Public Accounting Firm. Then, Client Company Size affected the audit fees at the Public Accounting Firm. While, Remote Audits and Client Company Size simultaneously affected audit fees at the Public Accounting Firm in Pekanbaru.
Co-Authors Liza Laila Nurwulan