文章基本信息

标题：BESARAN FEE AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
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作者：Evlin Adelina Sinaga ; Sistya Rachmawati
期刊名称：Media Riset Akuntansi, Auditing & Informasi
印刷版ISSN：1411-8831
电子版ISSN：2442-9708
出版年度：2018
卷号：18
期号：1
页码：19-34
DOI：10.25105/mraai.v18i1.2577
语种：Indonesian
出版社：Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB)
摘要：This study to examnine the factors that may affect the determination of audit fee.We investigate the influence of loyaty,audit report lag,industry type,quality of audit firms,subsdiary and the ownership on audit fee.The samples are listed firms in Indonesia Stock Exchange (IDX) during 2012-2016.The sampling is purposive sampling method.We use 92 firms as sample.The result showed that the audit firm,a subsidiary and type of ownership positively influence on audit fee.While loyality,audit report lag and industry type does not have significant effect on audit fee.
关键词：fee audit;audit firm;loyality;audit report lag;industry type;ownership