PENGARUH PENERAPAN NILAI WAJAR ASET TIDAK LANCAR DAN UKURAN PERUSAHAAN TERHADAP BIAYA AUDIT PADA MASA PANDEMI COVID-19

NOVITA, SHELLA and Dewi, Kencana and Rohman, Abdul (2022) PENGARUH PENERAPAN NILAI WAJAR ASET TIDAK LANCAR DAN UKURAN PERUSAHAAN TERHADAP BIAYA AUDIT PADA MASA PANDEMI COVID-19. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of the fair value of non-current assets and company size with control variables, namely KAP Status and Leverage, to determine the amount of audit fees during the covid-19 pandemic. This study used quantitative methods with a cross-section design. The data used in this study is secondary data from a population of all companies listed on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling technique and resulted in a total sample size of 94 companies. The results showed that both partially and simultaneously, the fair value of non-current assets and company size with control variables, KAP Status and leverage, have a positive and significant effect on the amount of the audit fee.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit fees, Fair value non current asset, Company size, Covid-19 Pandemic
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory > HB522-715 Income. Factor shares H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects H Social Sciences > HJ Public Finance > HJ9-9940 Public finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Shella Novita
Date Deposited:	26 Apr 2022 03:06
Last Modified:	26 Apr 2022 03:06
URI:	http://repository.unsri.ac.id/id/eprint/69602

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