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All Journal Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Ragam Pengabdian
Catheryn Iona Nelson
Universitas Bunda Mulia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH AUDIT FIRM SIZE, COMPANY SIZE, COMPANY RISK, DAN PROFITABILITY TERHADAP AUDIT FEE Richelly Gwendella; Catheryn Iona Nelson
Journal of Business And Entrepreneurship Vol. 13 No. 2 (2025): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2025 Edition)
Publisher : Sampoerna University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v13i2.561

Abstract

Companies in the Basic Materials sector face increasing demand for audit transparency, making it essential to understand the determinants of audit fees. Strategic factors such as the characteristics of the audit firm and the company itself have been widely acknowledged as crucial elements influencing audit pricing. This study examined the effect of Audit Firm Size, Company Size, Company Risk, and Profitability on Audit Fee among Basic Materials companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period, adopting a quantitative approach. Secondary data were obtained from audited annual reports available on the IDX and official company websites. Using purposive sampling, a total of 42 companies over three years generated 126 observations. Multiple linear regression analysis was conducted using SPSS version 31, supported by descriptive statistics, classical assumption tests, the coefficient of determination test, the F-test, and the t-test. The results indicate that Audit Firm Size and Company Size significantly affect Audit Fee, while Company Risk and Profitability do not show a significant influence. Hence, the study recommends that company management consider the structure and scale of both audit firms and companies when estimating audit costs. Future researchers are encouraged to incorporate additional variables such as firm complexity and audit tenure, which may further explain variations in audit fees.
The Effect of Auditor Switching, Audit Report Lag, and Profitability on Audit Opinion in Basic Material Sector Companies Laureen Aurora Hummerson; Catheryn Iona Nelson
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/5jgv9959

Abstract

Penelitian ini menguji pengaruh auditor switching, audit report lag, dan profitabilitas terhadap opini audit pada perusahaan sektor Basic Material yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif kausal dengan data sekunder dari laporan keuangan tahunan dan laporan auditor independen. Berdasarkan purposive sampling, diperoleh 64 perusahaan dengan 192 observasi dan dianalisis menggunakan regresi logistik SPSS. Hasil penelitian menunjukkan bahwa auditor switching tidak berpengaruh signifikan terhadap opini audit, sedangkan audit report lag berpengaruh positif dan profitabilitas berpengaruh negatif terhadap opini audit. Temuan ini menunjukkan bahwa opini audit lebih berkaitan dengan ketepatan waktu penyelesaian audit dan kinerja keuangan daripada pergantian auditor.
Co-Authors Laureen Aurora Hummerson Richelly Gwendella