International Journal of Economics, Business, and Entrepreneurship (IJEBE)
Vol 2 No 1 (2019): IJEBE January - June 2019

An Analysis of The Effect of Corporate Characteristics and Auditor Characteristics on Audit Fee

Evana, Einde (Unknown)
Farichah, Farichah (Unknown)
Mirfazli, Edwin (Unknown)
Idris, Agus Zahron (Unknown)
Tudor, Adriana Tiron (Unknown)

Article Info

Publish Date
13 Aug 2019

Abstract

The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. The technique of sampling with purposive sampling obtains 88 companies, which is relevant to the multiple regression analysis tools. The results of this study indicate the significant effect among variables company size, the company profitability, and the auditor size toward the audit fee. However, the company’s complexity, the company’s risk, and audit tenure have no significant effect on the audit fee.

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Journal Info
International Journal of Economics, Business, and Entrepreneurship (IJEBE)
Website

Abbrev

ijebe

Publisher

Universitas Lampung

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Description

International Journal of Economics, Business, and Entrepreneurship (IJEBE). The objectives of IJEBE are to establish an effective communication between policy makers, government agencies, academic and research institutions and professional’s person concerned with business, entrepreneurship and ...