APAKAH ADA KORELASI ANTARA ASET BIOLOGIS DAN AUDITOR SWITCH TERHADAP AUDIT FEE DI MASA PANDEMI COVID-19?

Authors

  • Sulthan Yusuf Abdullah Universitas Pendidikan Indonesia
  • R. Nelly Nur Apandi Universitas Pendidikan Indonesia
  • Agus Widarsono Universitas Pendidikan Indonesia

DOI:

https://doi.org/10.26418/apssai.v1i2.11

Keywords:

Audit fee, Auditor switch, Biological Assets

Abstract

The study aims to test and analyze whether biological assets and auditor switches are correlated with audit fees during the Covid-19 pandemic with a sample of agricultural companies listed on the Indonesia Stock Exchange (IDX). The data collected were analyzed descriptively and quantitatively, followed by correlation analysis. The study results show no single variable correlated with the audit fee. This study only uses two explanatory variables to explain audit fees. For this reason, further studies can add other variables to obtain generalizable results. This research implies that it is expected to be a reference for further investigation.

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Published

26-04-2022

How to Cite

Abdullah, S. Y., Apandi, R. N. N., & Widarsono, A. (2022). APAKAH ADA KORELASI ANTARA ASET BIOLOGIS DAN AUDITOR SWITCH TERHADAP AUDIT FEE DI MASA PANDEMI COVID-19?. APSSAI ACCOUNTING REVIEW, 2(1), 53–64. https://doi.org/10.26418/apssai.v1i2.11

Issue

Vol. 2 No. 1 (2022): April

Section

Articles

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