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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Studi Akuntansi, Keuangan, dan Manajemen
Noer Sasongko
Universitas Muhammadiyah Surakarta, Surakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Firm Size, Subsidiaries, Auditor Size, Loyalitas, dan External Audit Report Lag terhadap Audit Fee: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Candra Indriyanti Putro; Noer Sasongko
Studi Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2023): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i1.1094

Abstract

Purpose: This study aims to analyze the effect of firm size, subsidiaries, auditor size, loyalty, and external audit report lag on audit fees in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Methodology/approach: The population of this study are manufacturing companies listed on the IDX with an observation period of 2018-2020. The research sample consisted of 30 companies from 56 saturated samples determined by purposive sampling technique. The data analysis technique used is multiple linear regression with the help of the SPSS program. Results/findings: The results of the study concluded that partially firm size, auditor size, and loyalty variables affect the audit fee. Meanwhile, the variables of subsidiaries and external audit report lag have no effect on audit fees for manufacturing companies listed on the Indonesia Stock Exchange. Limitation: in manufacturing companies in the consumer goods industry sector only. The limitation of this research is that the research object is not extensive, only exists, so a small sample is obtained. Contribution: This research is useful as information material and for regulators' considerations to provide clearer regulations and explanations related to the determination of audit fees, so that the information obtained is transparent so that it makes it easier for investors to make decisions. It is hoped that with regulations and supervision regarding the amount of the audit fee, relevant information can be obtained.
Peran Tangible Asset, Capital Expenditure, dan Net Working Capital terhadap Cash Holding Perusahaan Barang Konsumsi di BEI 2020-2022 Dewi Nugraheni; Noer Sasongko
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.8516

Abstract

This study aims to determine tangible assets, capital expenditure, and net working capital on cash holding. The method used in this study is a quantitative method. The population in this study is consumer goods companies where sampling uses the purposive sampling method, with a sample size of 183 companies. The data analysis technique uses a multiple linear regression model with the help of SPSS software version 25. The results of this study indicate that tangible assets and capital expenditure do not affect cash holding, while net working capital affects cash holding.
Co-Authors Candra Indriyanti Putro Dewi Nugraheni