Skripsi

PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, PROFITABILITAS KLIEN DAN UKURAN KAP TERHADAP FEE AUDIT

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Penilaian

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This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nature and the data used is secondary data. The population in this study is 43 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique in this research used a purposive sampling technique. Based on the purposive sampling technique used, there were 258 samples in the form of annual reports from 43 manufacturing companies listed on the Indonesia Stock Exchange for 2017-2022. The data analysis technique used is multiple regression analysis using SPSS 25 software. The research results show that audit quality has no effect on audit fees. Meanwhile, company complexity, client profitability and size of public accounting firm influence audit fees.

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Detail Information

Series Title

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Call Number

T1478032024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xxi, 78 hlm.; ilus.; tab, 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Audit keuangan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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