JAM : Jurnal Aplikasi Manajemen
Vol. 17 No. 1 (2019)

DETERMINANTS OF AUDIT FEE AT PUBLIC ACCOUNTING FIRMS IN EAST JAVA

Nurkholis, Nurkholis (Unknown)
Krisnawan, Gede (Unknown)

Article Info

Publish Date
01 Mar 2019

Abstract

This study examines the determinants of audit fee at Public Accounting Firms (KAP) in East Java, Indonesia. The determinants tested in this study consist of audit size, complexity, audit risk, non-audit services, and internal control. Respondents in this study are external auditors at KAP. Based on the convenience sampling method, the total sample in this study amounted to 60 respondents. This research uses Structural Equation Model (SEM) with SmartPLS analysis tool. The results indicate that audit size has a significant positive effect on the audit fee. Meanwhile, complexity, audit risk, non-audit services, and internal control have no significant effect on the audit fee.

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Journal Info
JAM : Jurnal Aplikasi Manajemen
Website

Abbrev

jam

Publisher

Universitas Brawijaya

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Aplikasi Manajemen - Journal of Applied Management (JAM) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of functional management (marketing, finance, human resources, and operations) as well as the applied management and ...