IDEAS home Printed from https://ideas.repec.org/a/rbs/ijbrss/v12y2023i9p313-326.html
   My bibliography  Save this article

Determinants of audit fees in the consumer goods industry listed on the Indonesia stock exchange

Author

Listed:
  • Rahmat Mulia Rizal

    (Department of Accounting, Islamic University of Indonesia, Condongcatur, Depok, Sleman, Yogyakarta, Indonesia)

  • Ika Sarundayang

    (Department of Accounting, Islamic University of Indonesia, Condongcatur, Depok, Sleman, Yogyakarta, Indonesia)

Abstract

This paper aims to demonstrate the effects of company size, public accounting firm size, independence of the board of commissioners, size of the board of commissioners, and company risk on audit fees. The population used in this study are companies in the consumer goods industry sub-sector listed on the IDX in 2019-2022. Sample withdrawal using a purposive sampling technique with certain criteria then the data was analyzed by multiple linear regression. It is clear from the result of the analysis that the independence of the board of commissioners and the size of the board of commissioners have a positive effect on audit fees. While other variables such as company size, public accounting firm size, and company risk do not affect audit fees. Key Words:Audit Fees, Company Size, public accounting firm, board of commissioners, company risk

Suggested Citation

  • Rahmat Mulia Rizal & Ika Sarundayang, 2023. "Determinants of audit fees in the consumer goods industry listed on the Indonesia stock exchange," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(9), pages 313-326, December.
    • Handle: RePEc:rbs:ijbrss:v:12:y:2023:i:9:p:313-326
    DOI: 10.20525/ijrbs.v12i9.3052
    as

    Download full text from publisher

    File URL: https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/3052/2124
    Download Restriction: no
    File URL: https://doi.org/10.20525/ijrbs.v12i9.3052
    Download Restriction: no
    File URL: https://libkey.io/10.20525/ijrbs.v12i9.3052?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijbrss:v:12:y:2023:i:9:p:313-326. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ssbffea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.