The Effect of Price, Product Quality and Promotion on Consumer Buying Interest in the Originote Skincare
Keywords:
Company Size; Company Risk; Audit Fees.Abstract
The purpose of this study is to examine the effect of company size and company risk on audit fees in companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2022 period. The total sample used in this study consisted of 224 observations. The dependent variable in this study is audit fees, while the independent variables are company size and company risk. The data were analyzed using multiple linear regression analysis. The results indicate that company size has a significant effect on audit fees because larger companies generally have more complex operational activities, which require more extensive audit procedures and longer audit completion times, thereby increasing audit fees. In addition, company risk also has a significant effect on audit fees because companies with higher levels of risk require auditors to perform more comprehensive audit procedures, resulting in higher audit fees.
Downloads
References
Alfanti, K. S. (2021). A combination of quality. Accounting Journal.
Alfino, Y., & Siagian, V. (2020). Analysis of auditor’s confederation, independence of the commissioner of the external debt settlement committee (Empirical study of IDX BUMN20 companies period 2015–2019). Journal of Accounting, 53(9), 1689–1699.
Aulia Bayuri, F. D. (2019). A risky approach to risk-taking. Journal of Exploratory Research, 320–333.
Ananda, S. S., & Triyanto, D. N. (2019). Internal function management, accident risk, and complex accident risks. JALF – Journal of Accounting and Finance.
Cristansy, J., & Adiati, A. Y. (2018). Complexity of company operations, company size, and KAP size on audit fees in manufacturing companies listed on IDX 2012–2016. Media Riset Akuntansi, Auditing & Informasi, 30(2), 198–211.
Enung Nurhayati, T. H. S. H. W. (2017). Audit risk assessment and audit duration on audit fee determination (Survey of public accounting auditors in Bandung). Journal of Research on Mental Health, 3(1).
Fajirni, A. (2021). Ownership structure, complexity, company valuation, owner reputation, and external audit risk. Business and Economic Conference in Utilization of Modern Technology, 445–465.
Fisabilillah, P. D. (2020). Company risk and profitability on audit fee. International Company Factors and Audit Fee, 361–372.
Hasan, M. A. (2017). Audit complexity, client profitability, company size, and KAP size on audit fee. Pekbis Journal, 9(3), 214–230.
Turner, S., & Syofyan, E. (2019). Industry type analysis, company complexity, and client profitability on audit fees. Journal of Ecological Exploration, 1(3), 1096–1110.
Indriastuti, M. (2012). Analysis of auditor quality and corporate governance on earnings management. Eksistansi, 4(2).
Julianto, I. A., Yadnyana, I., & Suputra, I. G. (2016). Audit fee payment, audit planning, and audit risk on audit quality at public accounting firms in Bali. E-Journal of Economics and Business Universitas Udayana, 5(12), 4029–4056.
Keputusan BAPEPAM No. KEP-36/PM/2003. (2003). Kewajiban penyampaian laporan keuangan berkala.
Kusumajaya, A. (2017). Factors affecting external audit fees of manufacturing companies listed on the Indonesian Stock Exchange 2013–2015. Journal of Allergy, 6(2), 167–185.
Sastradipraja, R. A. A., Nurbaiti, A. L., & Febrial, P. (2021). Company risk, complexity, profitability, and KAP size on audit fee (Empirical study of banking subsector companies listed on IDX 2017–2019). E-Proceedings of Management, 8(5), 5513–5521.
Sibuea, K., & Alfanti, R. I. (2021). Audit quality, company size, company complexity, and company risk on audit fee. Journal of Allergy, 10(2), 126–140.
Sistya, E. A. (2018). Audit fee level in companies listed on the Indonesian Stock Exchange. Media Riset Akuntansi, 19–34.
Yulianti, N., Agustin, H., & Taqwa, S. (2019). Company size, audit complexity, company risk, and KAP size on audit fee (Empirical study of non-financial companies listed on IDX 2014–2017). Journal of Exploratory Research, 1(1), 217–235.
