The Determinant of Audit Fee for Micro Small and Medium Enterprise: Evidence from Indonesia

• Main Authors: Roza Mulyadi, -, I Made Narsa, -
• Format: Article PeerReviewed
• Language: English; English; Indonesian
• Published: Science and Engineering Research Support Society 2020
• Subjects: H Social Sciences; HJ9701-9940 Public accounting. Auditing
• Online Access: https://repository.unair.ac.id/119500/1/217-Artikel_IMadeNarsa_The-Determinant-Of-Audit.pdf; https://repository.unair.ac.id/119500/2/217_Similarity_IMadeNarsa_The-Determinant-Of-Audit.pdf; https://repository.unair.ac.id/119500/3/217-IMadeNarsa_KualitasKaril.pdf; https://repository.unair.ac.id/119500/; http://sersc.org/journals/index.php/IJAST/article/view/23890
• Institution: Universitas Airlangga

The importance of this research is conducted to determine the determinants of audit fees to micro, small, and medium enterprises in Indonesia. This research uses multiple regression analysis. The research sample of 444 public accounting firms in Indonesia at 104 MSMEs. The results showed that compan...