Apssai Accounting Review (ApAR)
Vol 2 No 1 (2022): April

APAKAH ADA KORELASI ANTARA ASET BIOLOGIS DAN AUDITOR SWITCH TERHADAP AUDIT FEE DIMASA PANDEMI COVID-19?

Sulthan Yusuf Abdullah (Unknown)
R. Nelly Nur Apandi (Universitas Pendidikan Indonesia)
Agus Widarsono (Universitas Pendidikan Indonesia)

Article Info

Publish Date
26 Apr 2022

Abstract

The study aims to test and analyze whether biological assets and auditor switches are correlated with audit fees during the Covid-19 pandemic with a sample of agricultural companies listed on the Indonesia Stock Exchange (IDX). The data collected were analyzed descriptively and quantitatively, followed by correlation analysis. The study results show no single variable correlated with the audit fee. This study only uses two explanatory variables to explain audit fees. For this reason, further studies can add other variables to obtain generalizable results. This research implies that it is expected to be a reference for further investigation.

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Journal Info
Apssai Accounting Review (ApAR)
Website

Abbrev

apar

Publisher

Asosiasi Program Studi S2 Akuntansi Indonesia

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial ...