Pengaruh Ukuran Perusahaan dan Karakteristik Audit Terhadap Biaya Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to test empirically the influence of company size and audit characteristics to audit cost at manufacturing companies listed on the Stock Exchange. This type of research is a causal associative. The population and sample of this study are manufacturing companies listed on the Indonesia Stock Exchange amounting to 15 with the period 2006 to 2014 with the following criteria: 1. Samples are manufacturing companies that are still listed in Indonesia Stock Exchange 2006 - 2014 2. Include financial statements that have been audited by the Public Accounting Firm in 2006 - 2014 3. The Company has paid Professional services or audit fees during the period 2006 – 2014 Independent variables used in this study are firm size and audit characteristics, while audit costs as a dependent variable. The type of data used is quantitative and the source data comes from secondary data. Data analysis technique used is multiple regression analysis, classical assumption test and hypothesis test using coefficient of determination (R2) t-test partially, F-test simultaneously with 5% significance. The results showed that simultaneously and partially independent variables firm size and audit characteristics have a significant effect on audit cost.