DETERMINAN FEE AUDIT DAN KONSEKUENSINYA TERHADAP KUALITAS AUDIT
Abstract
This study aims to the determinant audit fees and it’s consequences on quality of audit. Sample in this study are manufacturers company that listed in Indonesian exchange stock 2014-2016. This study uses secondary data collected using financial report. In this study, the sample of 96 company selected using purposive sampling. The analysis tool used in this study is SPSS15.
Based on the results of data analysis shows that fee audit has a significant positive effect on audit quality. The ownership of manajerial, institutional ownership, commissioner proportion, number of commissioner meeting, number of audit committee, and size of audit committee has not a effect on audit fee