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PENGARUH PENERAPAN NILAI WAJAR ASET TIDAK LANCAR DAN UKURAN PERUSAHAAN TERHADAP BIAYA AUDIT PADA MASA PANDEMI COVID-19

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Penilaian

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This study aims to examine the effect of the fair value of non-current assets and company size with control variables, namely KAP Status and Leverage, to determine the amount of audit fees during the covid-19 pandemic. This study used quantitative methods with a cross-section design. The data used in this study is secondary data from a population of all companies listed on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling technique and resulted in a total sample size of 94 companies. The results showed that both partially and simultaneously, the fair value of non-current assets and company size with control variables, KAP Status and leverage, have a positive and significant effect on the amount of the audit fee.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207001004	T69602	T696022022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T696022022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xvii, 65 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Audit keuangan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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