Skripsi

THE EFFECT OF FAIR VALUE NON-CURRENT ASSETS IN DETERMINING AUDIT FEES

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Penilaian

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This study aims to examine the effect of the fair value of non-current assets, company complexity, and regulated industries in determining the amount of audit fees. This study used quantitative methods with a cross-sectional design. The data used in this study is secondary data with a population of all companies listed on the IDX. The sampling technique in this study used purposive sampling technique and resulted in a total sample size of 82 companies. The results showed that both partially and simultaneously, the fair value of non-current assets, company complexity, and regulated industries have a positive and significant effect on the amount of the audit fee. Additional analysis was carried out by increasing the sample used to 164 samples and the results from multiple linear regression analysis were consistent with the main test results.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001466	T41279	T412792021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T412792021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xvii, 61 hlm. : ilus. ; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.420 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Biaya-Biaya Audit

Specific Detail Info

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Statement of Responsibility

DS

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