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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal Of World Science
Nazara, Arizaro
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Factors Affecting External Audit Fee: A Survey of Mining Sector Companies in Indonesia Nazara, Arizaro; Rusmanto, Toto
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7067

Abstract

The purpose of this research is to examine the effect of Profitability, Company Complexity, Audit Committee, Public Accounting Firm Size, Company Risk, and Company Size on External Audit Fees. The sample used in this study was 23 mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sampling technique used was the purposive sampling method. The secondary data in this study is based on the Annual Report published on the IDX official website and the official website of the sample companies. Hypothesis testing in this study uses multiple linear regression analysis with the help of IBM SPSS 26 software and a significant level of 5%. The results of this study indicate that (1) Profitability has no effect on External Audit Fees, (2) Company Complexity has a significant positive effect on External Audit Fees, (3) Audit Committee has no effect on External Audit Fees, (4) Public Accounting Firm size has a significant positive effect. On External Audit Fees, (5) Company risk does not affect External Audit Fees, and (6) Company size has a significant positive effect on External Audit Fees.
Factors Affecting External Audit Fee: A Survey of Mining Sector Companies in Indonesia Nazara, Arizaro; Rusmanto, Toto
Journal of World Science Vol. 1 No. 12 (2022): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v1i12.125

Abstract

Introduction: This study aims to examine the effect of Profitability, Company Complexity, Audit Committee, Public Accounting Firm Size, Company Risk, and Company Size on External Audit Costs. Method: The samples used in this study were 23 mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sampling technique used was a purposive sampling method. Secondary data in this study is based on Annual Reports published on the official website of the IDX and the official website of the sample companies. Result: The results of this study indicate that the significance value is 0.000, which means it is smaller than 0.05 (0.000 <0.05), and the calculated F is greater than the F table (16.981> 2.1837), so that it is obtained that simultaneously or together -the same independent variables (profitability, complexity) of the company, audit committee, KAP size, company risk, and company size) have a significant effect on the dependent variable (external audit fees). Conclusion: (1) Profitability has no effect on External Audit Costs, (2) Company complexity has a significant positive effect on External Audit Costs, (3) Audit Committee has no effect on External Audit Costs, (4) Size of the Public Accounting Firm has a significant positive effect. Against External Audit Costs, (5) Company Risk does not affect External Audit Costs, and (6) Company Size has a significant positive effect on External Audit Costs.
Co-Authors Toto Rusmanto