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Negative / Null Result ReportOpen accessManagement. Industrial management

DETERMINANTS OF AUDIT FEE AT PUBLIC ACCOUNTING FIRMS IN EAST JAVA

Nurkholis Nurkholis; Gede Krisnawan · 2019 · Jurnal Aplikasi Manajemen

WASTE classifies this as Negative / Null Result Report · AI classification, approximate

The study found no significant effect — useful as a negative control or null benchmark for your own design.

Abstract

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-

Abstract by Nurkholis Nurkholis; Gede Krisnawan, Jurnal Aplikasi Manajemen (2019) — licensed CC BY 4.0.

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Metadata source: DOAJ · DOI 10.21776/ub.jam.2019.017.01.11