Borobudur Accounting Review
Vol. 1 No. 1 (2021)

Peran Kompleksitas Perusahaan, Audit Internal, Risiko Audit dan Ukuran Dewan Komisaris terhadap Fee Audit Eksternal

Mundiroh Mundiroh (Universitas Muhammadiyah Magelang)
Siti Noor Khikmah (Universitas Muhammadiyah Magelang)

Article Info

Publish Date
11 Jul 2021

Abstract

This research aims was to analyse the effect of the company's complexity, internal audit, audit risk and board size on external audit fees. The selection of samples on this study was conducted using purposive sampling methods and obtained 75 samples. Multiple linear regression analysis was used in this research. The results of this study showed that a complexity of the company, audit risk and board size have positive effect on the external audit fee. The internal audit has negative affect on the external audit fee.

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Journal Info
Borobudur Accounting Review
Website

Abbrev

bacr

Publisher

Universitas Muhammadiyah Magelang

Subject

Economics, Econometrics & Finance

Description

Aim: BACR is a peer-reviewed open access journal for the fields of development economics. It publishes regular research papers, original reviews, and short notes for communications. Emphasis is on applied empirical and analytical work, and theoretical papers with applications. There is no ...