SKRIPSI AKS

THE ROLE OF MARKET SHARE AND PORTOFOLIO SHARE BASED AUDITOR SPECIALIZATION ON AUDIT FEES

---

Abstract

This study aims to determine the effect of Auditor Specialization based on Market Share and Portfolio Share on Audit
Fees in companies listed on the Indonesia Stock Exchange with control variables, namely, KAP Big4, Audit Tenure,
and Auditor Opinion. The sample population of this study are companies listed on the Indonesia Stock Exchange in
2020 - 2022. This study used purposive sampling technique as a sampling method. The number of samples in this
study were 37 companies for 3 years. The results showed that auditor specialization based on Market Share (ISP 1)
has no significant effect on Audit Fees in companies listed on the IDX at a significance level of 0.05. The Portfolio
Share variable (ISP 2) has no effect on Audit Fees in companies listed on the IDX at a significance level of 0.05. This
research can be useful for companies in choosing auditors and for further research.
Keywords: Auditor specialization, Market share, Portofolio share, Audit fees

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

-

No. Panggil

2X6.2 FAT t 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 14 Halaman

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2X6.2

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi Syariah

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Fatimah Azahra

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar