Abnormal Audit Fee pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 dan Faktor yang Mempengaruhinya
DOI:
https://doi.org/10.5281/zenodo.10797170Keywords:
Economic Uncertainty, Corporate Risk-Taking, Managerial Overconfidence, Abnormal Audit FeeAbstract
Abnormal audit fees are very relevant in Indonesia, because the amount of audit fees in Indonesia is still based on deliberations between the auditor and the client. Audit fees that deviate from what they should be either in a higher or lower amount are called abnormal audit fees. In previous research, abnormal audit fees influence economic uncertainty, corporate risk taking and managerial overconfidence. In this research, we will analyze these elements regarding abnormal audit fees in Indonesia by focusing on manufacturing companies listed on the IDX as the research object. By using a purposive sampling technique, 60 manufacturing companies were obtained on the Indonesia Stock Exchange (BEI) for the 2021-2022 period. Panel data regression is used in this research. The results of this research are that economic uncertainty and managerial overconfidence influence abnormal audit fees. Meanwhile, management risk taking does not affect abnormal audit fees.
References
Dabor, A. O., & Benjamine, U. (2017). Abnormal Audit Fee And Audit Qualiy: A Moderating Effect Of Firm Characteristics.
Damayanti, F., & Susanto, T. (2016). Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan Dan Return On Assets Terhadap Tax Avoidance. Esensi, 5(2). Https://Doi.Org/10.15408/Ess.V5i2.2341
Dwiandari, F. R., & Mardijuwono, A. W. (2020). Abnormal Audit Fee, Audit tenure, and audit quality. International Journal of Innovation, Creativity and Change, 13(4), 780-796
Djamil, N. (2023). Pelanggaran Prinsip Etika Audit dalam Dysfunctional Audit Behavior: Violation of Audit Ethics Principles in Dysfunctional Audit Behavior. JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(3), 164–177. https://doi.org/10.5281/zenodo.8394964
Djamil, N. (2023). Trading in Influence: Modus Baru dalam Korupsi Indonesia Tahun 2022 dan Paradoks Kriminalisasi . JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(4), 294–304. https://doi.org/10.5281/zenodo.10494654
Djamil, N. (2023). APIP dalam Pelaksanaan Maturitas SPIP: Government Internal Supervisory Apparatus in Implementing the Maturity of the Government Internal Control System. JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(2), 76–88. https://doi.org/10.5281/zenodo.8385072
Djamil, N., & Anggraini, M. (2023). Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results. InJEBA : International Journal of Economics, Business and Accounting, 1(1), 11–25. https://doi.org/10.5281/zenodo.10538909
Djamil, N. (2023). Factors affecting the Quality of Financial Reports: A Value Relevance Based Analysis. Jurnal Rumpun Ilmu Ekonomi, 1(1), 1–11. https://doi.org/10.5281/zenodo.10695247
Faccio, M., Marchica, M.-T., & Mura, R. (2016). Ceo Gender, Corporate Risk-Taking, And The Efficiency Of Capital Allocation. Journal Of Corporate Finance, 39, 193–209. Https://Doi.Org/10.1016/J.Jcorpfin.2016.02.008
Fitrian Sari, FAKTOR-FAKTOR YANG MEMPENGARUHI ABNORMAL AUDIT FEE DI INDONESIA
(Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021), 2023
Ghozali, I. (2017). Analisis Multivariat dan Ekonometrika Teori, Konsep, dan Aplikasi dengan Eviews 10 (2nd ed.). Badan Penerbit Universitas Diponerogo.
Gulen, H. (N.D.). Policy Uncertainty And Corporate Investment.
Gultom, H. M., Inayah, N. L., & Lestari, T. (2021). Pengaruh Abnormal Audit Fee terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2016-2018. UAJ: UBHARA Accounting Journal, 1(2), 409–417
Hribar, P., & Yang, H. (N.D.). Does Ceo Overconfidence Affect Management Forecasting And Subsequent Earnings Management?
Huang, Y., & Luk, P. (2020). Measuring Economic Policy Uncertainty In China. China Economic Review, 59, 101367. Https://Doi.Org/10.1016/J.Chieco.2019.101367
Kim, J.-B., Wang, Z., & Zhang, L. (2016). Ceo Overconfidence And Stock Price Crash Risk. Contemporary Accounting Reshttps://Majalah.Tempo.Co/Amp/Opini/169076/Laporan-Keuangan-Bumnearch, 33(4), 1720–1749. Https://Doi.Org/10.1111/1911-3846.12217
Mulya Sosiady, Ermansyah & Suhertina, Etika Profesi Managemen,(2018), Cv Mifan Karya Sekawan, Kota Dumai
Nawalin, R., & Syukurillah, I. A. (2017). The Influence Of Abnormal Audit Fee And Auditor Switching Toward Opinion Shopping. Sriwijaya International Journal Of Dynamic Economics And Business, 1(1), 103. Https://Doi.Org/10.29259/Sijdeb.V1i1.11
Nirwana, Rungkut (2022). 4 Cara Industri Manufaktur Bertahan saat Resesi. https://www.machinevision.global/post/4-cara-industri-manufaktur-bertahan-saat-resesi
Nugroho, B., & Fitriany, F. (2019). Impact Of Abnormal Audit Fees On Audit Opinion And Quality In Asean Countries.
Oladipupo, A. O., & Emina, H. E. M.-. (N.D.). Do Abnormal Audit Fees Matter In Nigerian Audit Market?
Pástor, Ľ., & Veronesi, P. (2013). Political Uncertainty And Risk Premia. Journal Of Financial Economics, 110(3), 520–545. Https://Doi.Org/10.1016/J.Jfineco.2013.08.007
Raudah, T., & Yusrizal, M. (2020). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018).
Ridho, M., & Djamil, N. (2023). The Effect of the Proportion of the Board of Commissioners, Audit Committee, Asymmetric Information and Company Size on Earnings Management Practices. JAWI : Journal of Ahkam Wa Iqtishad, 1(2), 95–100. https://doi.org/10.5281/zenodo.10312884
Rusmanto, T., & Waworuntu, S. R. (2015). Factors Influencing Audit Fee In Indonesian Publicly Listed Companies Applying Gcg. Procedia - Social And Behavioral Sciences, 172, 63–67. Https://Doi.Org/10.1016/J.Sbspro.2015.01.336
Segal, G., Shaliastovich, I., & Yaron, A. (2015). Good And Bad Uncertainty: Macroeconomic And Financial Market Implications. Journal Of Financial Economics, 117(2), 369–397. Https://Doi.Org/10.1016/J.Jfineco.2015.05.004
Septiadi, A. (2018). Tiga Pilar (AISA) kembali gagal bayar bunga utang. Kontan.Co.Id. https://investasi.kontan.co.id/news/tiga-pilar-aisa-kembali- gagal-bayar-bunga-utang
Smales, L. A. (2020). Examining The Relationship Between Policy Uncertainty And Market Uncertainty Across The G7. International Review Of Financial Analysis, 71, 101540. Https://Doi.Org/10.1016/J.Irfa.2020.101540
Sutrisno & Rossieta. (2019). Ceo Overconfidence, Business Strategy And Earnings Management. Jurnal Akuntansi Dan Keuangan Indonesia, Juni 2019, Vol. 16, No. 1, Hal 18-35.
Tempo (2023 ). Bahaya Manipulasi Laporan Keuangan Bumn. Https://Majalah.Tempo.Co/Amp/Opini/169076/Laporan-Keuangan-Bumn
Wang, J., & Zhu, R. (2022). Economic Policy Uncertainty, Corporate Risk-Taking And Abnormal Audit Fees. International Journal Of Economics And Finance, 14(12), 28. Https://Doi.Org/10.5539/Ijef.V14n12p28
Xie, D.-C., Hu, Z.-M., Bao, X.-L., & Li, L. (2020). Impact Of Managerial Overconfidence On Abnormal Audit Fee: From The Perspective Of Balance Mechanism Of Shareholders. Plos One, 15(9), E0238450. Https://Doi.Org/10.1371/Journal.Pone.0238450
Yang, H., Pfister, S., & Bhaduri, A. (2013). Accounting For A Scarce Resource: Virtual Water And Water Footprint In The Global Water System. Current Opinion In Environmental Query Date: 2023-04-04 07:51:42. Https://Www.Sciencedirect.Com/Science/Article/Pii/S1877343513001334
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Miftha Huljannah, Nasrullah Djamil
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
TIM EDITOR
