Does Firm Size, Firm Complexity, and Managerial Ownership Can Impact on Audit Fee?: Evidence Philippines and Indonesia as Emerging Countries
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Syafii, Bayu Hartarto
Subject
657.45 - AUDITING
Datestamp
2020-06-11 02:52:37
Abstract :
This study aims to determine several factors which can affect the increasing audit fees. Several factors that can affect the increasing audit fees for companies are firm size, firm complexity, and managerial ownership, with return on assets and leverage for controlling factors. This research is a quantitative method that uses all data collected as a sample are financial statements of Indonesian companies listed on the Indonesia stock exchange, and financial statements of Philippine companies listed on the Philippines stock exchange in 2016-2018 with the total sample of each country is 82 companies and 36 companies. Analyze were performed the classical assumption test, multiple linear regression analysis using SPSS 23 version. The results of the study show that firm size and firm complexity significantly influence audit fees. in contrast, managerial ownership has no significant effect on audit fees Keywords: Audit fee, Firm size, Firm complexity, Managerial ownership
This study aims to determine several factors which can affect the increasing audit fees. Several factors that can affect the increasing audit fees for companies are firm size, firm complexity, and managerial ownership, with return on assets and leverage for controlling factors. This research is a quantitative method that uses all data collected as a sample are financial statements of Indonesian companies listed on the Indonesia stock exchange, and financial statements of Philippine companies listed on the Philippines stock exchange in 2016-2018 with the total sample of each country is 82 companies and 36 companies. Analyze were performed the classical assumption test, multiple linear regression analysis using SPSS 23 version. The results of the study show that firm size and firm complexity significantly influence audit fees. in contrast, managerial ownership has no significant effect on audit fees Keywords: Audit fee, Firm size, Firm complexity, Managerial ownership
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