PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN SUBSIDIARIES TERHADAP AUDIT FEE
(Studi Empiris Pada Perusahaan Manufaktur Di BEI Tahun 2015-2018)
Total View This Week0
Total View This Week0
Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Prita Mahar Kakalih, .
Subject
HF5601 Accounting
Datestamp
2022-01-13 05:04:46
Abstract :
This research aims to determine the effect of profitability, company size and subsidairies on audit fees. The sample in this study amounted to 344 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2018 period that were selected using the purposive sampling method. The analysis technique used in this study is Multiple Linear Regression using IBM SPSS Version 25 software. The significance level used is 5%. The results of the partial test show that (1) profitability has a significant effect on audit fees, (2) company size has a significant effect on audit fees, and (3) subsidiaries has a significant effect on audit fees. While the results of the simultaneous test that profitability, company size and subsidiaries have a significant effect on audit fees.
This research aims to determine the effect of profitability, company size and subsidairies on audit fees. The sample in this study amounted to 344 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2018 period that were selected using the purposive sampling method. The analysis technique used in this study is Multiple Linear Regression using IBM SPSS Version 25 software. The significance level used is 5%. The results of the partial test show that (1) profitability has a significant effect on audit fees, (2) company size has a significant effect on audit fees, and (3) subsidiaries has a significant effect on audit fees. While the results of the simultaneous test that profitability, company size and subsidiaries have a significant effect on audit fees.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
