The Influence of Company Size and Audit Fee on Audit Quality

DOI

10.2991/icebef-18.2019.83How to use a DOI?

Keywords

audit fee; audit quality; company size

Abstract

The need for transparent and accountable financial report makes a number of rules require companies to present audited financial report. Audit quality is measured by Kasznik's discretionary accrual model. This approach was adopted by Siregar who found that in Indonesia the Kasznik model had the highest adjusted R2 and coefficient prediction compared to several other models. The purpose of this study is to provide about the influence on company size and audit fee on audit quality at manufacturing companies sub-sectors various industry and consumer goods industry which listing in Indonesia Stock Exchange within 2012 to 2016. Research method which in this study used verificative. The initial data on this study is 381 data, using the purposive sampling method that makes the data of sample become 122 data. The data used is the annual report of the sample companies are published on www.idx.co.id. This research using multiple regression of SPSS version 24. The results show that company size and audit fee have an influence on audit quality.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Pythaloka Diah Ayu
AU  - Rosnidah Ida
AU  - Sulistyowati Wiwit Apit
PY  - 2019/05
DA  - 2019/05
TI  - The Influence of Company Size and Audit Fee on Audit Quality
BT  - Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)
PB  - Atlantis Press
SP  - 371
EP  - 375
SN  - 2352-5428
UR  - https://doi.org/10.2991/icebef-18.2019.83
DO  - 10.2991/icebef-18.2019.83
ID  - Ayu2019/05
ER  -