IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-068-8_16.html

The Effect of Company Size, Audit Complexity, Audit Risk and Company Risk on Audit Fee (Empirical Study on Companies of Trading, Service and Investment Listed on the Indonesia Stock Exchange 2017–2021)

In: Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)

Author

Listed:
  • Dewi Indriasih

    (Universitas Pancasakti Tegal)

  • Budi Susetyo

    (Universitas Pancasakti Tegal)

  • Sumarno

    (Universitas Pancasakti Tegal)

  • Ibnu Muttaqin

    (Universitas Pancasakti Tegal)

  • Nuzul Ihya Ulummudin

    (Universitas Pancasakti Tegal)

Abstract

This research’s aim is to figure out the impact of company size, audit complexity, audit risk, and company risk on audit fee in companies of trading, service and investment that listed on the Indonesia Stock Exchange in 2017–2021. The variables in this research are Company Size, Audit Complexity, Audit Risk, and Company Risk as Independent Variables while Audit Fee as Dependent Variable. The population that used are companies of trading, service, and investment that registered on the Indonesia Stock Exchange in 2017–2021. Purposive sampling method used to determine the sample of this research and the sample is 16 companies for five years of research. Multiple regression analysis as the analytical method in testing the independent variables that affecting the dependent variable. The results of the research indicate variables that have effect on audit fee are company size and company while audit complexity and audit risk have a negative effect on audit fee.

Suggested Citation

  • Dewi Indriasih & Budi Susetyo & Sumarno & Ibnu Muttaqin & Nuzul Ihya Ulummudin, 2023. "The Effect of Company Size, Audit Complexity, Audit Risk and Company Risk on Audit Fee (Empirical Study on Companies of Trading, Service and Investment Listed on the Indonesia Stock Exchange 2017–2021)," Advances in Economics, Business and Management Research, in: Sanchita Saha & Dien Noviany Rahmatika & Ying Li & Khin Sandar Kyaw & Dewi Indriasih & Arif Zainudin (ed.), Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022), pages 198-205, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-068-8_16
    DOI: 10.2991/978-94-6463-068-8_16
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    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:spr:advbcp:978-94-6463-068-8_16. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.