PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, PROFITABILITAS KLIEN DAN UKURAN KAP TERHADAP FEE AUDIT

RAMADHAN, AMALIA PUTRI and Listya, Anisa (2024) PENGARUH KUALITAS AUDIT, KOMPLEKSITAS PERUSAHAAN, PROFITABILITAS KLIEN DAN UKURAN KAP TERHADAP FEE AUDIT. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the influence of audit quality, company complexity, client profitability and size of public accounting firm on audit fees. This type of research is quantitative in nature and the data used is secondary data. The population in this study is 43 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The sampling technique in this research used a purposive sampling technique. Based on the purposive sampling technique used, there were 258 samples in the form of annual reports from 43 manufacturing companies listed on the Indonesia Stock Exchange for 2017-2022. The data analysis technique used is multiple regression analysis using SPSS 25 software. The research results show that audit quality has no effect on audit fees. Meanwhile, company complexity, client profitability and size of public accounting firm influence audit fees.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fee Audit, Kualitas Audit, Kompleksitas Perusahaan, Profitabilitas Klien dan Ukuran KAP
Subjects:	H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Amalia Putri Ramadhan
Date Deposited:	25 Jun 2024 01:37
Last Modified:	25 Jun 2024 01:37
URI:	http://repository.unsri.ac.id/id/eprint/147803

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