PENGARUH KONVERGENSI IFRS DAN CLIENT ATTRIBUTES TERHADAP PENETAPAN BIAYA AUDIT EKSTERNAL

SUHANTINAR , Tiara Novriany and JULIARTO, Agung (2014) PENGARUH KONVERGENSI IFRS DAN CLIENT ATTRIBUTES TERHADAP PENETAPAN BIAYA AUDIT EKSTERNAL. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

[img]
Preview
PDF - Published Version
1171Kb

Abstract

This research aims to test the influence of IFRS convergence and client attributes on the determination of external audit fees. Client Attributes in this research consist of financial distress, type of industry and number of subsidiaries. This research is based on research conducted by Gammal (2012), Kusharyanti (2012), Suharli and Nurlaelah (2008) with modifications on the variables and sample. In addition to client attributes, this research is modified by including variables of IFRS convergence, financial distress and type of industry. The research used secondary data from the annual reports of all companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2013. Sampling method used in this study was purposive sampling. A total sample of 131 companies were used in analysis. The data is analyzed using multiple linear regression analysis. The result of this research show that IFRS convergence, type of industry and number of subsidiaries positively affect the determination of external audit fees. This study, however, does not find significant effect of financial distress on the determination of external audit fees

Item Type:Thesis (Undergraduate)
Additional Information:External Audit Fees, IFRS Convergence, Financial Distress, Type of Industry and Numbers of Subsidiary
Uncontrolled Keywords:External Audit Fees, IFRS Convergence, Financial Distress, Type of Industry and Numbers of Subsidiary
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:44003
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:15 Oct 2014 09:24
Last Modified:15 Oct 2014 09:24

Repository Staff Only: item control page