DETERMINANTS OF AUDIT FEE AT PUBLIC ACCOUNTING FIRMS IN EAST JAVA | Zendy

Nurkholis Nurkholis | Zendy; Gede Krisnawan | Zendy

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DETERMINANTS OF AUDIT FEE AT PUBLIC ACCOUNTING FIRMS IN EAST JAVA

Author(s) -

Nurkholis Nurkholis,

Gede Krisnawan

Publication year - 2019

Publication title -

jurnal aplikasi manajemen

Language(s) - English

Resource type - Journals

eISSN - 2302-6332

pISSN - 1693-5241

DOI - 10.21776/ub.jam.2019.017.01.11

Subject(s) - accounting , audit , business , internal audit , sample (material) , java , joint audit , control (management) , audit risk , economics , computer science , management , chemistry , chromatography , programming language

This study examines the determinants of audit fee at Public Accounting Firms (KAP) in East Java, Indonesia. The determinants tested in this study consist of audit size, complexity, audit risk, non-audit services, and internal control. Respondents in this study are external auditors at KAP. Based on the convenience sampling method, the total sample in this study amounted to 60 respondents. This research uses Structural Equation Model (SEM) with SmartPLS analysis tool. The results indicate that audit size has a significant positive effect on the audit fee. Meanwhile, complexity, audit risk, non-audit services, and internal control have no significant effect on the audit fee.

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