PENGARUH KONVERGENSI IFRS DAN CLIENT ATTRIBUTES TERHADAP PENETAPAN BIAYA AUDIT EKSTERNAL
Abstract: This
research aims to test the influence of IFRS convergence and client attributes
on the determination of external audit fees. Client Attributes in this research
consist of financial distress, type of industry and number of subsidiaries.
This research is based on research conducted by Gammal (2012), Kusharyanti (2012),
Suharli and Nurlaelah (2008) with modifications on the variables and sample. In
addition to client attributes, this research is modified by including variables of IFRS convergence, financial
distress and type of industry.
The research used secondary data from the annual reports of all companies
listed on the Indonesian Stock Exchange (IDX) from 2010 to 2013. Sampling
method used in this study was purposive sampling. A total sample of 131
companies were used in analysis. The data is analyzed using multiple linear
regression analysis.
The result of this research show that IFRS convergence, type of industry
and number of subsidiaries positively affect the determination of external
audit fees. This study, however, does not find significant effect of financial
distress on the determination of external audit fees.
Keywords: External Audit Fees,
IFRS Convergence, Financial Distress, Type of Industry and Numbers of
Subsidiary
Penulis: Tiara Novriany
Suhantinar, Agung Juliarto
Kode Jurnal: jpakuntansidd140929
