Competitive Jurnal Akuntansi dan Keuangan
Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan

DETERMINAN FEE AUDIT : STUDI KASUS PADA ENTITAS MIKRO, KECIL DAN MENENGAH DI PROVINSI BANTEN

Roza Mulyadi (Universitas Muhammadiyah Tangerang)
Chandra Prasadhita (Universitas Sultan Ageng Tirtayasa)

Article Info

Publish Date
26 Jul 2020

Abstract

Audit fees are important in the process of auditing a financial statement. The main objective of this research is to empirically investigate the determinants that influence audit fees for EMKM sector companies such as company size, profitability, company risk, complexity, type of industry and the status of the Public Accounting Firm. Samples taken from this study were 34 EMKM companies in Banten Province. The data source used is primary data. Primary data obtained by distributing questionnaires to respondents. The results of this study indicate that company size and company risk have a significant relationship to audit fees, while company profitability, complexity, type of industry, and KAP status do not have a significant relationship.

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Journal Info
Competitive Jurnal Akuntansi dan Keuangan
Website

Abbrev

competitive

Publisher

Universitas Muhammadiyah Tangerang

Subject

Economics, Econometrics & Finance

Description

Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen ...