THE EFFECT OF FAIR VALUE NON-CURRENT ASSETS IN DETERMINING AUDIT FEES

SETIAWAN, RENALDI and Dewi, Kencana and Wahyudi, Tertiarto (2021) THE EFFECT OF FAIR VALUE NON-CURRENT ASSETS IN DETERMINING AUDIT FEES. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of the fair value of non-current assets, company complexity, and regulated industries in determining the amount of audit fees. This study used quantitative methods with a cross-sectional design. The data used in this study is secondary data with a population of all companies listed on the IDX. The sampling technique in this study used purposive sampling technique and resulted in a total sample size of 82 companies. The results showed that both partially and simultaneously, the fair value of non-current assets, company complexity, and regulated industries have a positive and significant effect on the amount of the audit fee. Additional analysis was carried out by increasing the sample used to 164 samples and the results from multiple linear regression analysis were consistent with the main test results.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fair Value Non-Current Assets, Audit Fees, Company Complexity, Regulated Industry
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 10323 not found.
Date Deposited:	31 Jan 2021 11:03
Last Modified:	31 Jan 2021 11:03
URI:	http://repository.unsri.ac.id/id/eprint/41279

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