Evlin Adelina Sinaga, Sistya Rachmawati


This study to examnine the factors that may affect the determination of the independence audit fees on companies listed in Indonesia Stock Exchange (IDX) during 2012-2016 period. The sample collection purpossive techniques so that 92 company obtained as the sampling method of sample. Use the method multiple linear regressiom analysis to analyze the  status of the audit firm , loyality, audit report lag, industry type, the existence of subsidiary, and type of ownership of the company of agains who audit fees formerly data first tested with classical test. The result showed that the satatus of the audit firm , a subsidiary and type of ownership have a significant positive in the determination of audit fees. While the variabel loyality, audit report lag and industry type does not have significant effect on audit fees.


audit fees, status of the audit firm, loyality, audit report lag, industry type, a subsidiary, the type of ownership of the company.

Full Text:


Article Metrics

Abstract views : 557| PDF views : 0


Anderson, T. and Zeghal, D. 1994. The pricing of audit services: further evidence from the Canadian market. Accounting and Business Research, 24 (95): 195-207.

Bamber, E.M., Bamber, L.S. and Schoderbek, M.P. 1993. Audit structure and other determinants of audit report lag – an empirical – analysis. Auditing-A Journal of Practice & Theory, 12 (1): 1-23.

Ettredge, M., Li, C. and Scholz, S. 2007. Fee audit and auditor dismissals in theSarbanes-Oxley era. Accounting Horizons. 21 (4): 371-86.

Francis, J.R. and Simon, D.T. 1987. A test of audit pricing in the small-client segment of the US audit market. Accounting Review, 62 (1): 145-157.

Francis, J.R. and Stokes, D.J. 1986. Audit prices, product differentiation, and scale economies: further evidence from the Australian market. Journal of Accounting Research, 24: 383-393.

Ghosh, S. 2011 Firm ownership type, earnings management and auditor relationships: evidence from India. Managerial Auditing Journal, 26 (4): 350-369.

Ghosh, A. and Pawlewicz, R. 2009. The impact of regulation on auditor fees: evidence from the Sarbanes-Oxley Act, Auditing: A Journal of Practice &Theory, 28 (2): 171-197.

Gonthier-Besacier, N. dan Scatt, A. 2007. Determinants of fee audit for French quoted firms. Managerial Auditing Journal, 22 (2): 139-160.

Hapsari, E. D. 2013. Pengaruh Fungsi Audit Internal terhadap fees Auditor Eksternal. Skripsi, Fakultas Ekonomika dan Bisnis Univeristas Diponegoro.

Hay, D.C., Knechel, W.R. and Wong, N. 2006. Fee audit: a meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23 (1): 141-191.

Immanuel R, Yuyetta Etna N.A. 2014. Analisis faktor-faktor yang mempengaruhi penetapan Fee audit Eksternal (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013. Diponegoro Jurnal of Accounting, 3 (3): 1-12

Institut Akuntan Publik Indonesia, 2008. Surat Keputusan tentang Kebijakan Penetapan Fee audit, No : KEP.24/IAPI/VII/2008

Iskak, J. 1997. Pengaruh Besarnya Perusahaan, Jenis Perusahaan, Efektifitas Pengendalian Intern Perusahaan dan Lamanya Waktu Audit Serta Besarnya Kantor Akuntan Publik Terhadap Audit Fee. Tesis. Yogyakarta: Universitas Gajah Mada

Jensen, M.C. and Meckling, W.H. 1976, Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3 (4): 305- 360.

Jensen, M.C. 1993. The modern industrial revolution, exit and the failure of internal control system, Journal of Finance, 48 (3): 831-880.

Jensen, M.C. and Murphy, K. 1990. Performance pay and top management incentives. Journal of Political Economy, 98: 225-264.

Kamal Naser, Yousef Mohammad Hassan. 2016. Factors influencing external fee audit of companies listed on Dubai Financial Market. International Journal of Islamic and Middle EasternFinance and Management, 9 (3): 346-363

Kamal Naser, Rana Nuseibeh. 2008. Determinants of fee audit: empirical evidence from an emerging economy, International Journal of Commerce and Management, 17 (3): 239-254.

Kallunki, J., Sahlstro¨m, P. dan Zerni, M. 2007. Propensity to switch auditors and strictness of legal liability environment: the role of audit mispricing. International Journal of Auditing, 11 (3): 165-85.

Magdy Farag, Rafik Elias. 2011. Relative fee audit and client loyalty in the audit market. Accounting Research Journal, 24 (1): 79-93

Sherliza Puat Nelson, Nurul Farha Mohamed-Rusdi. 2015. Ownership structures influence on audit fee. Journal of Accounting in Emerging Economies, 5 (4): 457-478

Suharli, Michell dan Nurlela. 2008. Konsentrasi Auditor dan Penetapan Fee audit: Investigasi Pada BUMN. Jurnal Akuntansi & Auditing Indonesia, 12 (2): 133-148.

Tagesson, T., Blank, V., Broberg, P. and Collin, S.O. 2009. What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and Environmental Management, 16 (6): 352-364.

Thomas G. Calderon, Li Wang, Thomas Klenotic. 2012 Past control risk and current fee audit. Managerial Auditing Journal, 27 (7): 693-700.



  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 Creative Commons License

Media Riset Akuntansi, Auditing & Informasi Creative Commons Attribution-NonCommercial 4.0 International License.