Pengaruh Firm Size, Subsidiaries, dan Auditor Size terhadap Audit Fee | Nurdjanti | Journal of Islamic Finance and Accounting

Pengaruh Firm Size, Subsidiaries, dan Auditor Size terhadap Audit Fee

Fisca Adhitya Nurdjanti(1*), Wahyu Pramesti(2)
(1) IAIN Surakarta
(2) IAIN Surakarta
(*) Corresponding Author

Abstract

The aims of this study is to determine the effect of firm size, subsidiaries,
and auditor size to the audit fee. This study tested the company listed
in Indonesia Sharia Stock Index (ISSI) for the year 2013-2016. This
study obtained 37 companies as a sample in four years. Data were
analyzed using multiple linear regression analysis model. The results
of this study showed that firm size, subsidiaries, and auditor size have
positive and significant impact on audit fees. In this study the entire
hypothesis can be accepted.

Keywords: firm size, existence of a subsidiary, size of the Public Accounting Firm and audit fees

JEL Classification: G38, M42, M410


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