Main Article Content
Abstract
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi imbal jasa audit. Faktor-faktor yang diuji dalam penelitian ini adalah risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik. populasi penelitian adalah seluruh perusahaan manufaktur yang tecatat di Bursa Efek Indonesia tahun 2017 dan 2018. Selanjutnya pengambilan sampel menggunakan metode purposive sampling dengan jumlah 94 perusahaan dengan periode 2 tahun pengamatan sehingga total sampel berjumlah 188 perusahan manufaktur. Jenis penelitian adalah penelitian kuantitatif, dengan menggunakan regresi linear berganda. Dimana pengujian asumsi klasik dan pengujian hipotesisvariabel dilakukan dengan menggunakan program SPSS versi 21. Hasil penelitian ini menunjukkan bahwa secara parsial maupun simultan risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik berpengaruh signifikan terhadap audit fee pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2018. Kemampuan variabel independen risiko audit, ukuran perusahaan dan ukuran kantor akuntan publik dalam menjelaskan variabel dependen audit fee adalah sebesar 68,5%.
Kata kunci: Audit Fee, Risiko Audit, Ukuran Perusahaan, Ukuran KAP
Abstract
This study aims to examine the factors that influence audit fees. The factors tested in this study are audit risk, company size and the size of the public accounting firm. The research population is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 and 2018. Furthermore, the sampling method uses purposive sampling with a total of 94 companies with a 2-years observation period so that the total sample amounted to 188 manufacturing companies. The type of research is quantitative research, using linear regression. Where the classical assumptions testing and hypothesis testing are conducted using SPSS version 21. The results of this study indicate that partially or simultaneously audit risk, company size and the size of the public accounting firm have a significant effect on audit fees for manufacturing companies listed on the IDX in 2017-2018 . The ability of the independent variable audit risk, company size and the size of the public accounting firm in explaining the dependent variable audit fee is 68,5%.
Keywords: Audit Fee, Audit Risk, Company Size, Size of The Public Accounting Firm
Article Details
Copyright (c) 2020 RAMA GITA SUCI, Dwi Fionasari
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
-
Authors hold the copyright in any process, procedure, or article described in the work and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
-
Authors retain publishing rights to re-use all or portion of the work in different work but can not granting third-party requests for reprinting and republishing the work.
-
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) as it can lead to productive exchanges, as well as earlier and greater citation of published work.