Pengaruh Other Comprehensive Income, Kompleksitas Perusahaan Dan Ukuran KAP Terhadap External Audit Fee Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2020-2023
Abstract
This study aims to determine and analyze the effect of other comprehensive income, company complexity and public accounting firm size on external audit fees for companies listed on the Indonesia Sharia Stock Index 2020 - 2023. The sample used was 23 companies listed on the Indonesian Sharia Stock Index consistently from 2020 to 2023. The method used is a quantitative method using secondary data processed with the help of the EView 12 application. The results of the partial test analysis show that other comprehensive income and company complexity have no significant effect on external audit fees. Meanwhile, public accounting firm size has a significant positive effect on external audit fees due to the better audit quality of Big Four public accounting firm. In addition, there is an effect of other comprehensive income, company complexity and public accounting firm size simultaneously on external audit fees. Although public accounting firm size contributes individually, the combination of the three variables has a significant influence on the determination of external audit fees that must be paid by the company.
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Azzam, A. A., & Farida, A. L. (2018). Agustus 2024 | Page 4011 Pengaruh Fee Audit, Audit Delay, dan Ukuran Perusahaan Klien Terhadap Kualitas Audit (Studi Kasus pada Perusahaan Sektor Perindustrian yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun (Vol. 11, Issue 4).
Collinson, Simon., Narula, Rajneesh., Qamar, Amir., & Rugman, A. M. . (2020). International business. Pearson Education Limited.
Deviana, M. R. (2022). Pengaruh Status KAP dan Anak Perusahaan Terhadap Besaran Fee Audit. JAAKFE UNTAN (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura), 11(2), 1. https://doi.org/10.26418/jaakfe.v11i2.51953
Ding, Z. (2019). Other Comprehensive Income, Auditor Practice Experience and Audit Pricing. American Journal of Industrial and Business Management, 09(01), 233–252. https://doi.org/10.4236/ajibm.2019.91015
Fisabilillah, P. D., Fahria, R., & Praptiningsih, P. (2020). Pengaruh Ukuran Perusahaan, Risiko Perusahaan, dan Profitabilitas Klien Terhadap Audit Fee. Jurnal Ilmiah Akuntansi Kesatuan, 8(3), 361–372. https://doi.org/10.37641/jiakes.v8i3.388
Ginting, M. C., Elisabeth, D. M., & Sianturi, J. I. (2022). PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), RISIKO PERUSAHAAN DAN PROFITABILITAS TERHADAP FEE AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI). METHOSIKA: Jurnal Akuntansi Dan Keuangan Methodist, 6(1), 49–63. https://doi.org/10.46880/jsika.Vol6No1.pp49-63
Gymnastiar, M. A., & Nurbaiti, A. (2023). Pengaruh Kompleksitas Perusahaan, Leverage, & Kompensasi Terhadap Fee Audit Pada Perusahaan BUMN 2017-2021. Owner, 7(4), 3144–3152. https://doi.org/10.33395/owner.v7i4.1757
Huri, S., & Syofyan, E. (2019). Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan Dan Profitabilitas Klien Terhadap Audit Fee. JURNAL EKSPLORASI AKUNTANSI, 1(3), 1096–1110. https://doi.org/10.24036/jea.v1i3.130
Koerniawan, I. (n.d.). AUDITING Konsep dan Teori Pemeriksaan Akuntansi Oleh.
Kusuma, M., Chandrarin, G., & Cahyaningsih, D. S. (2022). Reclassification of Other Comprehensive Income, Earnings Management and Earnings Quality: Evidence from Indonesia. Asia-Pacific Management Accounting Journal, 17(3), 205–237. https://doi.org/10.24191/APMAJ.V17i3-08
Kusuma, M., & Rahayu, P. (2022). Can Other Comprehensive Income be Used for Tax Avoidance? Jurnal Akuntansi Dan Keuangan, 24(2), 79. https://doi.org/10.9744/jak.24.2.68−79
Kusuma, M., & Saputra, B. M. (2022). PENGARUH FUNDAMENTAL MAKRO EKONOMI TERHADAP PENGHASILAN KOMPREHENSIF LAIN DAN PERSISTENSI LABA KOMPREHENSIF. In Jurnal Kajian Akuntansi (Vol. 6, Issue 1). http://jurnal.ugj.ac.id/index.php/jka
Mihaela, R. C., Costin, B. V., & Andreia, M. (2022). THE IMPACT OF OTHER COMPREHENSIVE INCOME AND THE AUDIT PRACTICE IN THE PROFESSIONAL JUDGMENTS OF MANAGERS. Annals - Economy Series, 4, 146–151. https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2022:v:4:p:146-151
Novriansa, A., Nurullah, A., Aryanto, A., Putra, M. A. P., & Mutia, D. (2023). Risk Management Committee, Company Complexity, Public Accounting Firm Size and Audit Fees. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, 359–370. https://doi.org/10.29259/sijdeb.v6i4.359-370
Pratama, C. A., Mustikasari, E., & Tjaraka, H. (2024). Apakah Ukuran Perusahaan, Kompleksitas, Dan Ukuran KAP Memiliki Pengaruh Dalam Penentuan Biaya Audit? Jurnal Akuntansi Manado (JAIM), 388–397. https://doi.org/10.53682/jaim.vi.10177
Salsabila Saifana, Dirvi Surya Abbas, Hamdani Hamdani, & Basuki Basuki. (2022). PENGARUH KOMPLEKSITAS PERUSAHAAN, JENIS INDUSTRI, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP FEE AUDIT. JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan, 1(3), 11–23. https://doi.org/10.56910/jumbiwira.v1i3.255
Tandiontong, M. (2016). Kualitas Audit dan Pengukurannya. https://api.semanticscholar.org/CorpusID:151740789
Wahyuni, E., Surya Abbas, D., & Muhammadiyah Tangerang Basuki, U. (n.d.). Hamdani 3. Jurnal Ekonomi Dan Manajemen, 2(4).
Yulianti, N., Agustin, H., & Taqwa, S. (2019). Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan, Dan Ukuran Kap Terhadap Fee Audit: JURNAL EKSPLORASI AKUNTANSI, 1(1), 217–255. https://doi.org/10.24036/jea.v1i1.72
Yusica, M., & Sulistyowati, W. A. (2020). PENENTUAN AUDIT FEE DITINJAU DARI KOMPLEKSITAS PERUSAHAAN, INTERNAL AUDIT DAN RISIKO AUDIT. Jurnal Akademi Akuntansi, 3(1), 69. https://doi.org/10.22219/jaa.v3i1.11826
Published
2025-12-16
How to Cite
Mubyarto, N., Faturahman, F., & Wulandari, D. (2025). Pengaruh Other Comprehensive Income, Kompleksitas Perusahaan Dan Ukuran KAP Terhadap External Audit Fee Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Tahun 2020-2023. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 18(2), 369-380. https://doi.org/https://doi.org/10.58431/jumpa.v18i2.352
Section
Articles
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