Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries
This research aims to provide empirical evidence about the effect of earnings management on the audit fee spent by listed firms in ASEAN-5. This research was conducted using regression analysis with sample of 5.396 firm year listed in ASEAN countries, such as Indonesia, Malaysia, Philippines, Singap...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2020-09-01
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| Series: | Jurnal Dinamika Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/25252 |
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| _version_ | 1849697998839218176 |
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| author | Berliana Anggun Dewinta Aria Farah Mita |
| author_facet | Berliana Anggun Dewinta Aria Farah Mita |
| author_sort | Berliana Anggun Dewinta |
| collection | DOAJ |
| description | This research aims to provide empirical evidence about the effect of earnings management on the audit fee spent by listed firms in ASEAN-5. This research was conducted using regression analysis with sample of 5.396 firm year listed in ASEAN countries, such as Indonesia, Malaysia, Philippines, Singapore, and Thailand from 2010-2014. The result of this study indicates that earnings management will increase audit fee. It is due to earnings management increase inherent risk faced by auditor. |
| format | Article |
| id | doaj-art-6f6ab6fca4864a98b832043bca1fed69 |
| institution | DOAJ |
| issn | 2085-4277 |
| language | English |
| publishDate | 2020-09-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-6f6ab6fca4864a98b832043bca1fed692025-08-20T03:19:03ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772020-09-0112211412610.15294/jda.v12i2.2525210208Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 CountriesBerliana Anggun Dewinta0Aria Farah Mita1Fakultas Ekonomi dan Bisnis Universitas IndonesiaFakultas Ekonomi dan Bisnis Universitas IndonesiaThis research aims to provide empirical evidence about the effect of earnings management on the audit fee spent by listed firms in ASEAN-5. This research was conducted using regression analysis with sample of 5.396 firm year listed in ASEAN countries, such as Indonesia, Malaysia, Philippines, Singapore, and Thailand from 2010-2014. The result of this study indicates that earnings management will increase audit fee. It is due to earnings management increase inherent risk faced by auditor.https://journal.unnes.ac.id/nju/index.php/jda/article/view/25252earnings managementdiscretionary accrualsaudit feesouth-east asia region |
| spellingShingle | Berliana Anggun Dewinta Aria Farah Mita Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries Jurnal Dinamika Akuntansi earnings management discretionary accruals audit fee south-east asia region |
| title | Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries |
| title_full | Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries |
| title_fullStr | Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries |
| title_full_unstemmed | Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries |
| title_short | Analysis of the Effect of Earnings Management on Audit Service Fees in Five ASEAN-5 Countries |
| title_sort | analysis of the effect of earnings management on audit service fees in five asean 5 countries |
| topic | earnings management discretionary accruals audit fee south-east asia region |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/25252 |
| work_keys_str_mv | AT berlianaanggundewinta analysisoftheeffectofearningsmanagementonauditservicefeesinfiveasean5countries AT ariafarahmita analysisoftheeffectofearningsmanagementonauditservicefeesinfiveasean5countries |