The Influence of Company Size and Audit Fee on Audit Quality

Ayu, Pythaloka Diah; Rosnidah, Ida; Apit, Sulistyowati Wiwit

doi:10.2991/icebef-18.2019.83

Cited by 11 publications

(17 citation statements)

References 2 publications

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“…Choi, et al (2017) proved that Audit Tenure and Audit Rotation have an influence on Audit Quality. Similar research conducted by Ayu, et al (2019) proved that Client's Company Size and Audit Fee have an effect on Audit Quality. Thus, the authors conclude to conduct research on variables consisting of Audit Tenure, Audit Rotation, Client's Company Size and Audit Fee.…”

Section: Introductionsupporting

confidence: 60%

The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable

Mulyadi

Suryandari

2021

AFS

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Transparency of financial reports is one of the important things for decision-makers. In proving that financial statement information has been presented fairly, companies need independent parties, one of which is the audit services provided by the Public Accounting Firm (PAF). Good or bad Audit Quality for the information presented really depends on the auditor in carrying out his duties. This research was conducted at Financial Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. This research was conducted using quantitative methods and sample selection using purposive sampling method. The analysis used in this research is binary logistic regression. The results showed that Audit Tenure and Audit Rotation had no effect on Audit Quality, Client's Company Size had a negative effect on Audit Quality, and Audit Fees had a positive effect on Audit Quality. Audit Fee Interactions are unable to moderate the effect of Audit Tenure and Audit Rotation on Audit Quality, while Audit Fee Interactions are able to weaken the influence of Client's Company Size on Audit Quality. Suggestions from this research are expected to all companies that have high complexity to choose a PAF that suits the audit needs and not too pressurize the Audit Fee given. In addition, companies need to pay attention to Audit Tenure again by considering from a cost-benefit analysis point of view. For future researchers, it is expected to extend the research period and use Audit Quality proxies, population, methods, and analysis tools outside of this study.

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Section: Introductionsupporting

confidence: 60%

The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable

Mulyadi

Suryandari

2021

AFS

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“…The approach of choosing use case for a smaller business and a larger enterprise to evaluate the subject matter underlines different needs and expectations for these two subjects (Ayu et al, 2019) and mimics methodology mentioned in other works (Nogues and Valladares, 2017).…”

Section: Evaluating Chatbot Platformsmentioning

confidence: 94%

Chatbots for Enterprises: Outlook

Kostelník

Pisařovic

Muroň

et al. 2019

Acta Univ. Agric. Silvic. Mendelianae Brun.

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Chatbots are going to be the main tool for automated conversations with customers. Still, there is no consistent methodology for choosing a suitable chatbot platform for a particular business. This paper proposes a new method for chatbot platform evaluation. To describe the current state of chatbot platforms, two high-level approaches to chatbot platform design are discussed and compared. WYSIWYG platforms aim to simplicity but may lack some advanced features. All-purpose chatbot platforms require extensive technical skills and are more expensive but give their users more freedom in chatbot design. We provide an evaluation of six major chatbot solutions. The proposed method for the chatbot selection is demonstrated on two sample businesses – a large bank and a small taxi service.

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“…Keyakinan tersebut dapat diberikan oleh pihak independen yaitu para akuntan publik untuk membantu konflik kepentingan antara manajemen perusahaan dengan stakeholder. Atas jasa audit yang telah dilakukan maka akuntan publik akan mendapatkan audit fee yang diberikan oleh perusahaan (Ayu et al, 2019). Menurut Fachriyah (2011) yang disitir Saputri, dkk (2017) "Audit Fee diartikan sebagai besarnya imbal jasa yang akan diterima oleh auditor akan pelaksanaan pekerjaan audit".…”

Section: Pendahuluanunclassified

Penentuan Audit Fee Ditinjau Dari Kompleksitas Perusahaan, Internal Audit Dan Risiko Audit

Yusica

Sulistyowati

2020

JAA

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The audit fee is in return for a fee paid by the client entity for a public accountant based on a contractual agreement on providing audit services. This research aims was to analyse the influence of the company's complexity, internal audit and audit risk partially against the audit fee in manufacturing companies of consumer goods industry listed on the Indonesia Stock Exchange for the period 2014 to 2018. The selection of samples on this study was conducted using purposive sampling methods and obtained 80 samples. Multiple linear regression analysis was used in this research. The results of this study showed that a partially complexity of the company has positive effect on the audit fee, internal audit has negative affect on the audit fee and audit risk using both current ratio measurement and dummy variable loss no effect on the audit fee.

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The Influence of Company Size and Audit Fee on Audit Quality

Cited by 11 publications

References 2 publications

The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable

The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable

Chatbots for Enterprises: Outlook

Penentuan Audit Fee Ditinjau Dari Kompleksitas Perusahaan, Internal Audit Dan Risiko Audit

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