PENGARUH PENGUNGKAPAN AUDIT INTERNAL TERHADAP BIAYA AUDIT

Authors

  • RR. Wulan Indri Widiar Universitas Diponegoro
  • Faisal Faisal Universitas Diponegoro

DOI:

https://doi.org/10.26418/apssai.v3i1.65

Keywords:

Audit fee, Corporate governance, Disclosure, Internal audit

Abstract

This study examines the content of internal audit disclosures and their effect on audit fees. The sample consisted of 188 public companies listed on the Indonesia Stock Exchange in 2018. The analysis techniques used include content analysis, descriptive analysis, and multiple regression analysis. The results showed that the mean disclosure of internal audit information is 56.99%. Information related to the existence of internal audit and internal audit structure are the items most disclosed by the entire company. Mean disclosures by sector show that property, real estate, and building construction are the most disclosed sectors (60.93%). The results of the regression analysis show that internal audit disclosure has no effect on audit fees. However, if the disclosures are grouped under general and specific disclosures, specific internal audit disclosures have a negative effect on audit fees. As a result of these findings, specific internal audit disclosures may indicate that the firm being effectively monitored and controlled may be influencing audit fees.

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Published

28-04-2023

How to Cite

Widiar, R. W. I., & Faisal, F. (2023). PENGARUH PENGUNGKAPAN AUDIT INTERNAL TERHADAP BIAYA AUDIT. APSSAI ACCOUNTING REVIEW, 3(1), 47–65. https://doi.org/10.26418/apssai.v3i1.65

Issue

Vol. 3 No. 1 (2023): April

Section

Articles

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Copyright (c) 2023 Authors

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