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Journal : AFRE Accounting Financial Review

Fair Value Non-Current Asset, Koneksi Politik, dan Audit Fee Yeni Anggriani; Helmi Yazid; Muhamad Taqi
AFRE (Accounting and Financial Review) Vol 3, No 2 (2020): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i2.4708

Abstract

This study aims to determine the effect of fair value non-current asset on the determination of audit fee and to know moderating effect of political connection between fair value non -current asset and audit fee in financial companies listed in Indonesia Stock Exchange. The method of research analysis used in this research is descriptive method. Population in this research is financial companies listed in Indonesia Stock Exchange with sample of 25 companies by using purposive sampling method in period 2016-2018. The data used is secondary data collected by documentation technique. In analyzing the data, this study used a test tool of ordinary least square (OLS) analysis and moderation regression analysis (MRA). The result of this research indicates that fair value non-current asset influence audit fee and this research show that the political connection can’t moderate of fair value non-current asset toward audit fee. DOI: https://doi.org/10.26905/afr.v3i2.4708
Co-Authors Aan Khurosani Abbas, Dirvi Surya Agus Mulyono Agus Sholikan Yulianto Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Aldo Devano Alfina Bunga Assyaukanie Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Alifia Nuraeni Mardini Amsori Mahsusi Amsori Mahsusi Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Ramdhani Daning Ayu Ningsih Dhani Wirianto Dilla Ayu Ristanti Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Enang Sumarna Ersyi Syaula Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fikri Widyansyah Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Haerul Ikhsan Hangtuah, Frenky Yosua Hasna Maharani Hesti Widyani Hesti Widyani Iis Ismawati Iis Sobariah Imam Abu Hanifah Ismawati, Iis Lia Uzliawati Lindawati Lindawati Marsha Azzahra Meilani Sri Ayuningsih Meutia Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Neneng Fathiah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ratih Purnamasari Rohmanullah, Ido Roza Mulyadi Sanusi, Fauji Selfi Maharani Siti Hartati Itaqi Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ujang Sutisna Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah