Skripsi

PENGARUH INCOME SMOOTHING DAN SUSTAINABILITY PERFORMANCE TERHADAP BIAYA AUDIT Rahmaniah, Putri

---

This study aims to analyze the factors that influence audit fees in non-No. companies. The variables used include income smoothing and sustainability performance as independent variables, and audit fees as the dependent variable. The purpose of this research is to examine the effect of these variables on audit fees. The sample was selected using purposive sampling from the Refinitiv LSEG database, with an initial population of 811 non-No. companies, resulting in 170 observations for the period 2022–2024. Data were analyzed using panel data regression with the assistance of Stata MP 17. The results show that income smoothing has No. effect on audit fees, whereas sustainability performance has an effect. These findings indicate that auditors place greater emphasis on a company’s sustainability performance in risk assessment and audit fee determination compared to income smoothing practices.

---

Availability

Detail Information

Series Title

-

Call Number

T1913032026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xviii, 69 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.450 7

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Auditing
Prodi Ekonomi Akuntansi

Specific Detail Info

-

Statement of Responsibility

TUTI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment