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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) AFRE Accounting Financial Review Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Riset Akuntansi Kontemporer JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement PEKBIS Jurnal Akuntansi Manajemen (JAKMEN) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Innovation Multidisipliner Research Jurnal Pengabdian Dinamika JTPPm (Jurnal Teknologi Pendidikan dan Pembelajaran) : Edutech and Intructional Research Journal Jurnal Kebijakan Pembangunan Daerah (JKPD) Indonesian Journal of Innovation Multidisipliner Research
Helmi Yazid
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Journal : AFRE Accounting Financial Review

 1 
Fair Value Non-Current Asset, Koneksi Politik, dan Audit Fee Yeni Anggriani; Helmi Yazid; Muhamad Taqi
AFRE (Accounting and Financial Review) Vol 3, No 2 (2020): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i2.4708

Abstract

This study aims to determine the effect of fair value non-current asset on the determination of audit fee and to know moderating effect of political connection between fair value non -current asset and audit fee in financial companies listed in Indonesia Stock Exchange. The method of research analysis used in this research is descriptive method. Population in this research is financial companies listed in Indonesia Stock Exchange with sample of 25 companies by using purposive sampling method in period 2016-2018. The data used is secondary data collected by documentation technique. In analyzing the data, this study used a test tool of ordinary least square (OLS) analysis and moderation regression analysis (MRA). The result of this research indicates that fair value non-current asset influence audit fee and this research show that the political connection can’t moderate of fair value non-current asset toward audit fee. DOI: https://doi.org/10.26905/afr.v3i2.4708
Co-Authors Abbas, Dirvi Surya Agus Mulyono Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Akhmadi Akhmadi Aldo Devano Alexandra, Nabila Alya Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Amsori Mahsusi Anwar Fatwari, Muhamad Habib Assyaukanie, Alfina Bunga Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Darmawan, Dadan Dadan Ramdhani Daning Ayu Ningsih Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Elvin Bastian Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fathiah, Neneng Fauzan, Muhammad Hafizh Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Hangtuah, Frenky Yosua Hesti Widyani Iis Ismawati Ikhsan, Haerul Imam Abu Hanifah Ismawati, Iis Khurosani, Aan Kusumawati, Imas Lia Uzliawati Lindawati Lindawati Mahsusi, Amsori Mardini, Alifia Nuraeni Marsha Azzahra Meilani Sri Ayuningsih Meutia, Meutia Meutia, Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Ratna Dewi Ristanti, Dilla Ayu Rohmanullah, Ido Roza Mulyadi, Roza Sanusi, Fauji Selfi Maharani Sholikhan Yulianto, Agus Siti Hartati Itaqi Sobariah, Iis Sumarna, Enang Sutisna, Ujang Syaula, Ersyi Taqi, Muhamad Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Widyani, Hesti Widyansyah, Fikri Wirianto, Dhani Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah