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An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange

Author

Listed:
  • Megawati Oktorina
  • Linda Kusumaning Wedari

Abstract

This study examines the effect of ownership characteristics and activities of the audit committee to audit fee. This study also uses control variables which include free cash flow, liquidity ratios, profitability ratios, solvency ratios, firm size, market -to-book value of equity, and audits quality of manufacture companies in Indonesia Stock Exchange in the year 2010 - 2012 are used as the population in this study. Data collection method used was purposive sampling. The statistical methods used to analyze the data are the multiple linear regression and results obtained indicate that managerial ownership, audit committee activity, firm size, liquidity ratios, profitability ratios affect audit fees. Meanwhile, institutional ownership, free cash flow, solvency ratio, and market -to-book value of equity do not affect the audit fees significantly.

Suggested Citation

  • Megawati Oktorina & Linda Kusumaning Wedari, 2015. "An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange," Applied Finance and Accounting, Redfame publishing, vol. 1(1), pages 20-29, February.
    • Handle: RePEc:rfa:afajnl:v:1:y:2015:i:1:p:20-29
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    Cited by:

    1. Riyadh Jassim AL Abdullah & Mawih Kareem AL Ani, 2021. "The impacts of interaction of audit litigation and ownership structure on audit quality," Future Business Journal, Springer, vol. 7(1), pages 1-14, December.

    More about this item

    Keywords

    audit fees; ownership characteristics; the activity of the audit committee.;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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