ANALISIS FAKTOR-FAKKTOR YANG MEMPENGARUHI FEE AUDIT DAARI SEGI CLIENT ATTRIBUTES
Abstract
This research aims to examine the factors that influence of audit fee. The independent variable in this research is financial distress, industri, and subsidiary.
The population of this research is manufacturing companies that listed in Malaysia Stock Exchange. The selection of the sample of this research using purposive sampling method, that is the company who published the annual report. Based on purposive sampling method, the number of samples obtained are 100 sample Malaysian firms. The analysis of this study uses multiple regression analysis using SPSS 23.0.
The results of this study indicate that financial distress. Industry, and subsidiary have significant effect into the audit fee.