PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013

Afina Fauziyyah; Sudarno Sudarno

PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013

*Afina Fauziyyah - Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

Sudarno Sudarno - Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

How to cite (IEEE): A. Fauziyyah, and S. Sudarno, "PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013," Diponegoro Journal of Accounting, vol. 4, no. 2, pp. 340-346, Oct. 2015. [Online]. Retrieved from :

How to cite (APA): Fauziyyah, A., & Sudarno, S. (2015). PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013. Diponegoro Journal of Accounting, 4(2), 340-346. Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/15803

How to cite (BCREC): Fauziyyah, A., Sudarno, S. (2015). PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013. Diponegoro Journal of Accounting, 4 (2), 340-346 Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/15803

How to cite (Chicago): Fauziyyah, Afina, and Sudarno Sudarno. "PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013." Diponegoro Journal of Accounting 4, no. 2 (2015): 340-346. Accessed : April 9, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/15803

How to cite (Vancouver): Fauziyyah A, Sudarno S. PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013. Diponegoro Journal of Accounting [Online]. 2015 Oct;4(2):340-346. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/15803.

How to cite (Harvard): Fauziyyah, A., and Sudarno, S., 2015. PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013. Diponegoro Journal of Accounting, [Online] Volume 4(2), pp. 340-346. Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/15803 [Accessed : 9 Apr. 2025].

How to cite (MLA8): Fauziyyah, Afina, and Sudarno Sudarno. "PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013." Diponegoro Journal of Accounting, vol. 4, no. 2, 13 Oct. 2015, pp. 340-346 , https://ejournal3.undip.ac.id/index.php/accounting/article/view/15803. Retrieved : 9 Apr. 2025.

BibTex Citation Data :

@article{DJA15803,
    author = {Afina Fauziyyah and Sudarno Sudarno},
    title = {PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013},
    journal = {Diponegoro Journal of Accounting},
  volume = {4},
    number = {2},
    year = {2015},
    keywords = {IFRS, audit fees, BIG4 Indonesia Manufactured Companies},
    abstract = {  The aim of this study is to examine the influence of International Financial Reporting Standards   (IFRS) adoption on audit fees in Indonesia. Client size, client complexity, and client risk used as control variable.The population in this study consists of manufactured listed firm in Indonesia Stock Exchange in year 2010 and 2013. Sampling method used is purposive sampling and used Ordinary Least Squares (OLS) cross-sectional regression as the analysis instrument. The final sample consists of data from a total of 116 financial statements representing 58 listed companies. The empirical result of this study show that members of international accounting firms (BIG4), client size, and client complexity have positively sifnificant influenced on audit fees. The adoption of IFRS has not significantly increased audit fees for Indonesian listed manufactured companies influenced on audit fees . },
   issn = {2337-3806},   pages = {340--346}    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/15803}
}

Refworks Citation Data :

@article{{DJA}{15803}, author = {Fauziyyah, A., Sudarno, S.}, title = {PENGARUH PENERAPAN SAK BERBASIS IFRS TERHADAP FEE AUDIT PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI PADA TAHUN 2010 DAN 2013}, journal = {Diponegoro Journal of Accounting}, volume = {4}, number = {2}, year = {2015}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/15803} }

Citation Format:

Abstract

The aim of this study is to examine the influence of International Financial Reporting Standards (IFRS) adoption on audit fees in Indonesia. Client size, client complexity, and client risk used as control variable.The population in this study consists of manufactured listed firm in Indonesia Stock Exchange in year 2010 and 2013. Sampling method used is purposive sampling and used Ordinary Least Squares (OLS) cross-sectional regression as the analysis instrument. The final sample consists of data from a total of 116 financial statements representing 58 listed companies. The empirical result of this study show that members of international accounting firms (BIG4), client size, and client complexity have positively sifnificant influenced on audit fees. The adoption of IFRS has not significantly increased audit fees for Indonesian listed manufactured companies influenced on audit fees.

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Keywords: IFRS, audit fees, BIG4 Indonesia Manufactured Companies

Article Info

Section: Articles

Language : ID

In Volume 4, Nomor 2, Tahun 2015