rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: The
    title: determinants of audit fees
    sub title: an analysis of the Indonesian listed companies
  title info:
    title: Determinants of audit fees : an analysis of the Indonesian listed companies, The-. (Computer file)
  name:
    name part: Wardiwiyono, Sartini
    role:
      role term: creator
    role:
      role term: author
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    date issued: 2005
  language:
    language term: eng
  physical description:
    extent: v, 99 leaves. : illustrations ; 30 cm.
  abstract: Many studies have been conducted on the determination of audit fees in developed countries. However, there are not many studies on the determination of audit fees in developing countries, specifically in Indonesia. This study, therefore, tries to identify the determinants of audit fees in Indonesia based on the determinants of audit fees that have been reported by prior studies which are auditee size, auditee risk, auditee complexity, auditee profitability and auditor employed. The study also aims to explore whether there is any difference in the determinants of audit fee across industries in Indonesia. Finally, another objective of this study is to investigate whether there is any difference between the determinants of audit fees of small companies and big companies in Indonesia. By regressing the data. related to the financial and nonfinancial information of 187 companies listed in the Jakarta Stock Exchange for the year 2003, the study confirms that most of the findings of the previous studies are also applicable to the Indonesian market. Auditee size, auditee risk, auditee complexity and the auditor employed are positively significant to the determination of audit fees in Indonesia. This study also finds that there are marked industry differences in modelling audit fees in Indonesia. Another finding is that there are also differences between the determinant of audit fees of small companies and big companies in Indonesia.
  note: by Sartini Wardiwiyono
  note: Abstracts in English and Arabic.
  note: "A thesis submitted in partial fulfilment of the requirement for the Degree of Master of Science in Accounting."--On tp.
  note: Thesis (MSACC) -- International Islamic University Malaysia, 2005.
  note: Includes bibliographical references (leaves 89-92).
  subject:
    geographic code: a-my---
  subject:
    topic: Auditing
    geographic: Indonesia
  subject:
    topic: Auditors
    geographic: Indonesia
  subject:
    topic: Corporations
    topic: Auditing
  classification: HF5616.I5
  identifier: http://studentrepo.iium.edu.my/handle/123456789/3490
  record info:
    record content source: UIAM
    record creation date: 051122
    record change date: 20230420132535.0
    record identifier: 334184
    language of cataloging:
      language term: eng