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DETERMINATION OF AUDIT FEE: ANALYSIS OF AUDIT QUALITY, COMPANY CHARACTERISTICS, AND OWNERSHIP STRUCTURE

This study uses quantitative methodology to examine the factors that influence audit fees in companies listed on the LQ45 index from 2019 to 2023. The independent factors studied were audit quality, company size, company complexity, company risk, managerial ownership, and institutional ownership. D...

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Principais autores: Faizah Kamilah, Meutia Meutia, Elvin Bastian, Munawar Muchlish
Formato: Artigo
Idioma:Inglês
Publicado em: FINTECH Alliance LLC 2025-08-01
coleção:Фінансово-кредитна діяльність: проблеми теорії та практики
Assuntos:
audit fee
audit quality
company complexity
company risk
managerial ownership
institutional ownership
Acesso em linha:https://fkd.net.ua/index.php/fkd/article/view/4783
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