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An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange

Applied Finance and Accounting

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Title An Empirical Investigation on Ownership Characteristics, Activities of the Audit Committee, and Audit Fees in Companies Listed on Indonesia Stock Exchange
 
Creator Oktorina, Megawati
Wedari, Linda Kusumaning
 
Description This study examines the effect of ownership characteristics and activities of the audit committee to audit fee. This study also uses control variables which include free cash flow, liquidity ratios, profitability ratios, solvency ratios, firm size, market -to-book value of equity, and audits quality of manufacture companies in Indonesia Stock Exchange in the year 2010 - 2012 are used as the population in this study. Data collection method used was purposive sampling. The statistical methods used to analyze the data are the multiple linear regression and results obtained indicate that managerial ownership, audit committee activity, firm size, liquidity ratios, profitability ratios affect audit fees. Meanwhile, institutional ownership, free cash flow, solvency ratio, and market -to-book value of equity do not affect the audit fees significantly.
 
Publisher Redfame publishing
 
Contributor —
 
Date 2015-01-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://redfame.com/journal/index.php/afa/article/view/639
10.11114/afa.v1i1.639
 
Source Applied Finance and Accounting; Vol 1, No 1 (2015); 20-29
2374-2429
2374-2410
 
Language eng
 
Relation http://redfame.com/journal/index.php/afa/article/view/639/578