Fair Value Non-Current Asset, Koneksi Politik, dan Audit Fee

Yeni Anggriani, Helmi Yazid, Muhamad Taqi

Abstract


This study aims to determine the effect of fair value non-current asset on the determination of audit fee and to know moderating effect of political connection between fair value non -current asset and audit fee in financial companies listed in Indonesia Stock Exchange. The method of research analysis used in this research is descriptive method. Population in this research is financial companies listed in Indonesia Stock Exchange with sample of 25 companies by using purposive sampling method in period 2016-2018. The data used is secondary data collected by documentation technique. In analyzing the data, this study used a test tool of ordinary least square (OLS) analysis and moderation regression analysis (MRA). The result of this research indicates that fair value non-current asset influence audit fee and this research show that the political connection can’t moderate of fair value non-current asset toward audit fee.

 

DOI: https://doi.org/10.26905/afr.v3i2.4708


Full Text:

PDF

References


Apandi, R. N. N. (2015). Pengaruh Penerapan Fair Value Non Current Asset dan Manajemen Pajak atas Asset Perusahaan terhadap Fee Audit. Jurnal Riset Akuntansi & Keuangan, 4(3), 1229–1242.

Arens, A.A., Elder, R.J., dan Beasley, M.S. (2008), Auditing dan Jasa Assurance Pendekatan Terintegrasi, Edisi 12, Jilid I, Erlangga, Jakarta.

Arens, A. A., Elder, R. J., dan Beasley, M. S. (2014). Auditing & Jasa Assurance. (S. Saat, Ed.) (15th ed.). Jakarta: Erlangga.

Apandi, R. N. N., Utama, S., & Rosieta, H. (2016). The Effect of Corporate Tax Governance, Audit Quality and Tax Exposure on Audit Fee for Companies Enlisted in Indonesia Stock Exchange. Advances in Economics, Business and Management Research, 15, 8–16. https://doi.org/10.2991/gcbme-16.2016.2

Ariningrum, I., & Diyanty, V. (2017). The Impact of Political Connections and the Effectiveness of Board of Commissioner and Audit Committees on Audit Fees. Business and Finance Journal, 11(4), 53–70. https://doi.org/10.14453/aabfj.v11i4.5

Chaney, P. K., Faccio, M., & Parsley, D. (2007). The Quality of Accounting Information in Politically Connected Firms. Purdue CIBER Working Papers.

Chaney, P. K., & Parsley, D. (2010). The Quality of Accounting Information in Politically Connected Firms. MPRA Paper, 21116.

Cobb, I., Helliar, C., & Innes, J. (1995). Management accounting change in a bank. In Management Accounting Research (Vol. 6, Issue 2, pp. 155–175). https://doi.org/10.1006/mare.1995.1009

Ettredge, M., Fuerherm, E. E., & Li, C. (2014). Fee pressure and audit quality. Accounting, Organizations and Society, 39(4), 247–263. https://doi.org/10.1016/j.aos.2014.04.002

Goncharov, I., Riedl, E. J., & Sellhorn, T. (2012). Fair Value and Audit Fees. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1855628

Habib, A., Ranasinghe, D., Muhammadi, A. H., & Islam, A. (2018). Political connections, financial reporting, and auditing: Survey of the empirical literature. Journal of International Accounting, Auditing, and Taxation, 31, 37–51. https://doi.org/10.1016/j.intaccaudtax.2018.05.002

Immanuel, R., & Yuyetta, E. N. A. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Penetapan Audit Fees (Studi Empirik Pada Perusahaan Manufaktur di BEI). Diponegoro Journal of Accounting, 3(3), 816–827.

Jensen, C. M., & Meckling, H. W. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3, 3, 350–360. https://doi.org/10.1177/0018726718812602

Nicolin, O., & Sabeni, A. (2013). Pengaruh Struktur Corporate Governance, Audit Tenure, dan Spesialisasi Industri Auditor terhadap Integritas Laporan Keuangan. Diponegoro Journal of Accounting, 2(3), 1–12.

Nikkinen, J., & Sahlström, P. (2004). a General Framework for Audit Pricing ? International Journal of Auditing, 8, 253–262.

O’Sullivan, N. (2000). The impact of board composition and ownership on audit quality: Evidence from large UK companies. British Accounting Review, 32(4), 397–414. https://doi.org/10.1006/bare.2000.0139

Primasari, R., & Sudarno. (2013). Pengaruh Koneksi Politik dan Corporate Governance terhadap Audit Fee. Dipenogoro Journal of Accounting, 2(2), 1–15.

Taqi, M., Rahmawati, R., Bandi, B., Murni, S., & Warsina, W. (2020). Audit Quality Attributes and Client Factors. AFRE (Accounting and Financial Review), 3(1), 1–13. https://doi.org/10.26905/afr.v3i1.3884

Utamaningsi, L. (2019). Political Connection, Auditor Selection, Audit Fee & Audit Report Lag : A Review in Indonesia. International Journal of Progressive Sciences and Technologies, 13(2003), 167–173.

Uusitalo, S., Salmela, M., & Nikkinen, J. (2013). Addiction, agency and affects - Philosophical perspectives. NAD Nordic Studies on Alcohol and Drugs, 30(1–2), 33–50. https://doi.org/10.2478/nsad-2013-0004

Wang, Z., Chen, M. H., Chin, C. L., & Zheng, Q. (2017). Managerial ability, political connections, and fraudulent financial reporting in China. Journal of Accounting and Public Policy, 36(2), 141–162. https://doi.org/10.1016/j.jaccpubpol.2017.02.004

Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65(1), 131–156.

Yao, D. F. T., Percy, M., & Hu, F. (2015). Fair value accounting for non-current assets and audit fees: Evidence from Australian companies. Journal of Contemporary Accounting and Economics, 11(1), 31–45. https://doi.org/10.1016/j.jcae.2014.12.003




DOI: https://doi.org/10.26905/afr.v3i2.4708

Refbacks

  • There are currently no refbacks.






AFRE (Accounting and Financial Review)
Postgraduate University of Merdeka Malang



width="145"indexwidth="150" Index Copernicus International (ICI)
crossrefTurnitin


Postgraduate, University of Merdeka Malang,
Terusan Dieng Street 62-64, Malang City, East Java, 65146, Indonesia.
Phone : (0341) 567617 Fax : (0341) 567617 Email jurnalafre@unmer.ac.id

Whatsapp : +6281332373081
Web
Analytics View My Stats

AFRE (Accounting and Financial Review)  Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Copyright ©2021 University of Merdeka Malang Powered by Open Journal Systems.