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Determinants of Audit Fee Based on Client Attribute, Auditor Attribute, and Engagement Attribute to Control Risks and Prevent Fraud: A Study on Public Accounting Firms in Sumatra-Indonesia

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  • Tulus Suryanto

Abstract

The purpose of this research is to examine the effect of client attribute, auditor attribute, and engagement attribute to audit fees and the effect of audit fees to control risks and fraud prevention. The respondents involved in this research were auditors working in public accounting firms in Bandar Lampung, Palembang and Jambi. Based on the census sampling method, the total sample in this research was 104 respondents from public accounting firms in Bandar Lampung, Palembang and Jambi. In this research, Partial Least Square analysis was employed to test the hypotheses. The results of this research indicate that client attribute, auditor attribute, and engagement attribute are the dominant factors affecting audit fees. The results also show that audit fees have an effect on risk control and fraud prevention.

Suggested Citation

  • Tulus Suryanto, 2014. "Determinants of Audit Fee Based on Client Attribute, Auditor Attribute, and Engagement Attribute to Control Risks and Prevent Fraud: A Study on Public Accounting Firms in Sumatra-Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 27-39.
    • Handle: RePEc:ers:ijebaa:v:ii:y:2014:i:3:p:27-39
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    1. Konstantinos Liapis & Eleftherios Thalassinos, 2013. "A Comparative Analysis for the Accounting Reporting of “Employee Benefits†between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 91-116.
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    Cited by:

    1. L. Uzliawati & A. Yuliana & Y. Januarsi & M.I. Santoso, 2018. "Optimisation of Capital Structure and Firm Value," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 705-713.
    2. Tulus Suryanto & Ridwansyah Ridwansyah, 2016. "The Shariah Financial Accounting Standards: How they Prevent Fraud in Islamic Banking," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 140-157.
    3. Purwanto & Ina Primiana & Dian Masyita & Erie Febrian, 2018. "Comparative Study οn Sustainability of Sharia Microfinance Institutions Through Financial and Social Efficiency," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 90-100.
    4. Helmi Yazid & Tulus Suryanto, 2016. "An Investigation of Factors Influencing Audit Quality According to Islamic Audit: A Study for the Jakarta Islamic Index," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 20-38.
    5. Amilin Amilin, 2016. "Measuring the Correlation of Job Satisfaction with Accountants Performance: The Role of Islamic Work Ethics as a Moderator," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 188-201.
    6. repec:ers:journl:v:vi:y:2018:i:3:p:115-126 is not listed on IDEAS
    7. Mohd Zulkifli Muhammad & Hanudin Amin & Alex Anderson & Rosita Chong, 2015. "Challenges Facing Bank in Financing International Trade: From an Islamic Perspective," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 73-83.
    8. Pius Suratman Kartasasmita, 2020. "Corporate Social Responsibility Disclosure by State-Owned Enterprises in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 327-339.
    9. Silviu Carstina & Marian Siminica & Daniel Circiumaru & Anca Bandoi, 2015. "Country Risk Decision-Maker in Applying the Yield Cash-Flow Estimate," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 1-79–89.
    10. Rina Yuliastuty Asmara and Rini Situanti, 2018. "The Effect of Audit Tenure and Firm Size on Financial Reporting Delays," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 115-126.
    11. Faris Nasif Al Shubiri & Syed Ahsan Jamil, 2017. "Assessing the Determinants of Interest Rate Spread of Commercial Banks in Oman: An Empirical Investigation," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 90-108.

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