{"title":"Determinan Audit Fee (Studi pada Perusahaan Manufaktur yang terdaftar di BEI Tahun 2018-2020)","authors":"Nurul Fachriyah","doi":"10.36815/prive.v7i1.3303","DOIUrl":"https://doi.org/10.36815/prive.v7i1.3303","url":null,"abstract":"This study aims to identify the determinants of audit fees in real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Using a quantitative approach and linear regression analysis on secondary data from annual financial reports, it was found that among the four independent variables examined—going concern, corporate governance, company size, and audit firm size—only company size has a significant effect on audit fees. Company size influences audit fees due to greater operational complexity, audit risk, and the need for additional services. These findings support Agency Theory and have practical implications for large company management to manage risk and complexity to control audit costs, as well as for auditors and policymakers to consider company size when setting audit fees and formulating regulations.","PeriodicalId":233672,"journal":{"name":"PRIVE: Jurnal Riset Akuntansi dan Keuangan","volume":"122 24","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141360508","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analisa Dampak Revitalisasi Pasar Tradisional Terhadap Pendapatan Pedagang Pasar (Studi pada Pasar Tradisional Desa Bulubrangsi Kec. Laren Kabupaten Lamongan)","authors":"H. Hartono, M. Rudiyanto, Fachrudy Asj’ari","doi":"10.36815/PRIVE.V3I2.835","DOIUrl":"https://doi.org/10.36815/PRIVE.V3I2.835","url":null,"abstract":"This study aims to determine the impact of Traditional Market Revitalization on marked trade Revenues (stud at the Traditional Market in Bulubrangsi Village, Laren District, Regency lamongan. The independent variabel sudied was Market Revitalization impact (X). With the dependent variable being Merchant income (Y) at the Traditional Market of the Bulubangsi Village. The population in this study is that all trades of the Bulubrangsi Traditional Market who are regularly selling on the market evry day. The sampling technikue used in this study is Jenu Sampling technique with a total sample of 98 resondents. Based on the results of testing through partial T test Revitalization variable has a significant effect on the income of traditional market trades in the village of Bulubrangsi t count =23,159>t table=0,254 with a signivicant value 0,000<0,05 From these result it can be concluded that Ho is rejected while Ha is acceoted. This shows that the Revitalization carried out in the Bulubrangsi village Tradistional Market is a positive effect on merchant income.","PeriodicalId":233672,"journal":{"name":"PRIVE: Jurnal Riset Akuntansi dan Keuangan","volume":"313 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121225755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}