JIFA (Journal of Islamic Finance and Accounting)
Vol 1, No 1 (2018)

Pengaruh Firm Size, Subsidiaries, dan Auditor Size terhadap Audit Fee

Nurdjanti, Fisca Adhitya (Unknown)
Pramesti, Wahyu (Unknown)

Article Info

Publish Date
17 May 2018

Abstract

The aims of this study is to determine the effect of firm size, subsidiaries,and auditor size to the audit fee. This study tested the company listedin Indonesia Sharia Stock Index (ISSI) for the year 2013-2016. Thisstudy obtained 37 companies as a sample in four years. Data wereanalyzed using multiple linear regression analysis model. The resultsof this study showed that firm size, subsidiaries, and auditor size havepositive and significant impact on audit fees. In this study the entirehypothesis can be accepted.Keywords: firm size, existence of a subsidiary, size of the Public Accounting Firm and audit feesJEL Classification: G38, M42, M410

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Journal Info
JIFA (Journal of Islamic Finance and Accounting)
Website

Abbrev

jifa

Publisher

Institut Agama Islam Negeri Surakarta

Subject

Religion Economics, Econometrics & Finance

Description

Journal of Islamic Finance and Accounting (JIFA) is an academic journal published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, IAIN Surakarta. JIFA aims to publish articles in the field of Islamic finance and accounting, including but not limited to research ...