IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v12y2008i2id2260.html
   My bibliography  Save this article

Konsentrasi Auditor dan Penetapan Fee Audit: Investigasi Pada BUMN

Author

Listed:
  • Michell Suharli
  • Nurlaelah Nurlaelah

Abstract

This research is aimed to test the influence of auditor concentration ratio, KAP size, the size of company auditee and number of subsidiary company towards an audit fee. The samples of this research are 22 BUMN companies in periode 2002-2004. The data is taken from the annual report of companies. This study use linear regression which consists of two variables. The first is dependent variable this is audit fee. The second variable is independent variable consist of ratio concentration variable, KAP size, company auditee size and company subsidiary. The result of the study shows that there are two significant variables i.e. ratio concentration and company auditee size. More over, it is also found that there are two unsignificant variables namely KAP size and the number of subsidiary company.Keywords: Concentration Auditor, audit fee, auditing.

Suggested Citation

  • Michell Suharli & Nurlaelah Nurlaelah, 2008. "Konsentrasi Auditor dan Penetapan Fee Audit: Investigasi Pada BUMN," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 12(2).
    • Handle: RePEc:uii:jaaife:v:12:y:2008:i:2:id:2260
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/view/2260/2062
    Download Restriction: no
    ---><---

    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:uii:jaaife:v:12:y:2008:i:2:id:2260. 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: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    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.