Audit Fee and Multiple Large Shareholder on Audit Quality

R. Nelly Nur Apandi, Alfira Sofia

2017

Abstract

Auditor is demanded for always being professional in his/her job, but it is undeniable that business side of audit service has also been an important consideration for auditors in making contract with auditee. This business side of audit service can trigger abnormal audit pricing. The higher of audit fee can cause decreasing or increasing of audit quality. This study aims to observe the influence of audit fee on the audit quality and to observe whether Multiple Large Shareholder is able to moderate the influence of audit fee on the audit quality. Method used was descriptive quantitative method. The study was conducted to all non-financial industrial companies registered in Indonesia stock exchange from 2014 to 2015. Result of the study succeeds in indicating that audit fee has influence on audit quality and that Multiple Large Shareholder does moderate the effect of audit fee on the audit quality.

Paper Citation

in Harvard Style

Apandi R. and Sofia A. (2017). Audit Fee and Multiple Large Shareholder on Audit Quality.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 375-379. DOI: 10.5220/0007082503750379

in Bibtex Style

@conference{iciebp17,
author={R. Nelly Nur Apandi and Alfira Sofia},
title={Audit Fee and Multiple Large Shareholder on Audit Quality},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={375-379},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007082503750379},
isbn={978-989-758-315-5},
}

in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - Audit Fee and Multiple Large Shareholder on Audit Quality
SN - 978-989-758-315-5
AU - Apandi R.
AU - Sofia A.
PY - 2017
SP - 375
EP - 379
DO - 10.5220/0007082503750379