Abstract
This study aims to analyze some factors that influence the determination of external auditor audit fees on manufacturing companies listed on Indonesia Stock Exchange (BEI). The factors tested in this study are firm size, client risk and compensation. The data used in this study are secondary data and the selection of the sample is using purposive sampling method. The study samples were 18 manufacturing companies listed in the Indonesia Stock Exchange (BEI). The result of this research showed that firm size has positive significant relationship on the external auditor audit fees. However client risk and compensation have no relationship on the external auditor audit fees. Future research is expected can add another proxy to measure firm size, client risk and compentation. Future research also needs to consider a wider sample such as covering the entire populations on Indonesia Stock Exchange and extend the time of research.
Highlights
This study aims to analyze some factors that influence the determination of external auditor audit fees on manufacturing companies listed on Indonesia Stock Exchange (BEI)
Cross-section fixed effects test equation: Hasil olahan dDaeptaendmenet Vnaurinabjulek: LkOaGn(Y)bahwa probabilitas cross-section F adalah 0,0000 artinya probabilitas < M0e.t0ho5d:sPeahnienl Lgegasat Smquoadreesl yang terpilih untuk digunakan adalah Fixed Effect Model
Hasil penelitian ini bertentangan dengan Hassan dan Nasser (2013) yang menemukan bahwa risiko perusahaan memiliki pengaruh positif namun tidak signifikan terhadap audit fee
Summary
Vol 1, No 1, Seri C, Februari 2019, Hal 320-333 http:// jea.ppj.unp.ac.id/index.php/jea/issue/view/3. Pengaruh Ukuran Perusahaan, Risiko Perusahaan Dan Kompensasi Terhadap Audit Fee (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016).
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