性别、会计师事务所规模、公司规模对审计费用的影响

Brian Fitra Herlano, Amelia Zulfani
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引用次数: 0

摘要

审计费用是审计师在完成审计服务后收到的费用。该费用由聘请审计师的公司发放,以加强管理监督、公司财务报表的质量和管理独立性。本研究讨论了先前研究中使用的几个自变量,如性别、公共会计师事务所的规模和客户公司的规模。本研究旨在确定2015-2016年性别、会计师事务所规模和客户公司规模对证券交易所上市公司审计费用的影响。本研究以46家公司为样本,采用定量方法。本研究中的样本选择采用了有目的的抽样方法。所使用的数据是从印度尼西亚证券交易所(IDX)获得的二级数据。本研究采用多元线性回归分析法进行分析。研究结果表明,会计师事务所的规模和客户公司的规模对2015-2016年在印度尼西亚证券交易所上市的公司的审计费用有影响,而性别对审计费用没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The effect of gender, public accounting firm size, and company size on audit fee
An audit fee is the cost received by the auditor after completing his audit services. This fee is issued by a company who employ an auditor to increase management supervision, the quality of the company’s financial statements, and management independence. This study discusses several independent variables that have been used in previous studies, such as gender, the size of the Public Accounting Firm, and the size of the client’s company. This study aimed to determine the effect of gender, the size of the Public Accounting Firm, and the size of the client’s company on the audit fees in companies listed on the Stock Exchange in 2015-2016. This study uses a quantitative approach with a sample of 46 companies. The selection of samples in this study is conducted using a purposive sampling method. The data used are secondary data obtained from the Indonesia Stock Exchange (IDX). The analysis of the study is conducted using multiple linear regression analysis. The results of the study show that the size of the Public Accounting Firm and the size of the client’s company have an effect on the audit fee, while gender has no effect on the audit fees in companies listed on the Indonesia Stock Exchange ((IDX) in 2015-2016.
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