PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013

FAUZIYYAH, Afina and SUDARNO, Sudarno (2015) PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The aim of this study is to examine the influence of International Financial Reporting Standards (IFRS) adoption on audit fees in Indonesia. Client size, client complexity, and client risk used as control variable. The population in this study consists of manufactured listed firm in Indonesia Stock Exchange in year 2010 and 2013. Sampling method used is purposive sampling and used Ordinary Least Squares (OLS) cross-sectional regression as the analysis instrument. The final sample consists of data from a total of 116 financial statements representing 58 listed companies. The empirical result of this study show that members of international accounting firms (BIG4), client size, and client complexity have positively sifnificant influenced on audit fees. The adoption of IFRS has not significantly increased audit fees for Indonesian listed manufactured companies influenced on audit fees.

Item Type:Thesis (Undergraduate)
Additional Information:IFRS, audit fees, BIG4, Indonesian Stock Exchange, Indonesia Manufactured Companies.
Uncontrolled Keywords:IFRS, audit fees, BIG4, Indonesian Stock Exchange, Indonesia Manufactured Companies.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45692
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:28 May 2015 13:32
Last Modified:28 May 2015 13:32

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