Journal of Accounting Science
Vol 4 No 1 (2020): January

Related Party Transaction Berpengaruh Terhadap Biaya Audit

Senato Erasandi (Unknown)

Article Info

Publish Date
31 Jan 2020

Abstract

The purpose of this study is to analyze the effect of related party transactions on audit fees. This study uses 67 samples listed on the Indonesia Stock Exchange for the period 2017 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that related party transactions were positively and significantly related to audit fees. The results show that related party transactions can cause the company to have a high risk so that it can increase the audit fees paid by the company

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Journal Info
Journal of Accounting Science
Website

Abbrev

jas

Publisher

Universitas Muhammadiyah Sidoarjo

Subject

Economics, Econometrics & Finance

Description

Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and ...