Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)

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The Effect of Company Size, Audit Complexity, Audit Risk and Company Risk on Audit Fee (Empirical Study on Companies of Trading, Service and Investment Listed on the Indonesia Stock Exchange 2017–2021)

Authors
Dewi Indriasih1, *, Budi Susetyo1, Sumarno1, Ibnu Muttaqin1, Nuzul Ihya Ulummudin1, *
1Universitas Pancasakti Tegal, Tegal, Indonesia
*Corresponding author. Email: dewi.indriasih@gmail.com
*Corresponding author. Email: ihya.nuzul@gmail.com
Corresponding Authors
Dewi Indriasih, Nuzul Ihya Ulummudin
Available Online 16 December 2022.
DOI
10.2991/978-94-6463-068-8_16How to use a DOI?
Keywords
Company Size; Audit Risk; Audit Complexity; Company Risk; Audit Fee
Abstract

This research’s aim is to figure out the impact of company size, audit complexity, audit risk, and company risk on audit fee in companies of trading, service and investment that listed on the Indonesia Stock Exchange in 2017–2021. The variables in this research are Company Size, Audit Complexity, Audit Risk, and Company Risk as Independent Variables while Audit Fee as Dependent Variable. The population that used are companies of trading, service, and investment that registered on the Indonesia Stock Exchange in 2017–2021. Purposive sampling method used to determine the sample of this research and the sample is 16 companies for five years of research. Multiple regression analysis as the analytical method in testing the independent variables that affecting the dependent variable. The results of the research indicate variables that have effect on audit fee are company size and company while audit complexity and audit risk have a negative effect on audit fee.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
16 December 2022
ISBN
10.2991/978-94-6463-068-8_16
ISSN
2352-5428
DOI
10.2991/978-94-6463-068-8_16How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Dewi Indriasih
AU  - Budi Susetyo
AU  - Sumarno
AU  - Ibnu Muttaqin
AU  - Nuzul Ihya Ulummudin
PY  - 2022
DA  - 2022/12/16
TI  - The Effect of Company Size, Audit Complexity, Audit Risk and Company Risk on Audit Fee (Empirical Study on Companies of Trading, Service and Investment Listed on the Indonesia Stock Exchange 2017–2021)
BT  - Proceedings of the International Conference on Global Innovation and Trends in Economics and Business (ICOBIS 2022)
PB  - Atlantis Press
SP  - 198
EP  - 205
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-068-8_16
DO  - 10.2991/978-94-6463-068-8_16
ID  - Indriasih2022
ER  -