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PENGARUH AUDIT FEE TERHADAP KUALITAS AUDIT DALAM PERSPEKTIF HUKUM GOSSEN I (STUDI PADA PERUSAHAAN NEGARA SE-ASIA TENGGARA)

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Audit quality is a crucial aspect in maintaining the integrity of financial statements; however, the relationship between audit fees and audit quality in state-owned enterprises across Southeast Asia has not been comprehensively examined, particularly within the theoretical framework of Gossen's First Law. This study aims to describe the effect of audit fees on audit quality from the perspective of Gossen's First Law in state-owned enterprises throughout Southeast Asia. A quantitative approach was employed using logistic regression as the data analysis technique, while sample selection was conducted through quota purposive sampling, yielding 70 state-owned enterprises across Southeast Asia as the unit of analysis in 2024. The results of the logistic regression analysis indicate that audit fees have a significant effect on audit quality, evidenced by a coefficient value (β) of 0.002 and a significance value of 0.002, which falls below the 0.05 threshold. An odds ratio of 1.002 suggests that every one-unit increase in audit fees raises the probability of a company engaging a higher-quality Big 4 auditor by a factor of 1.002, assuming other variables remain constant. This study concludes that audit fees positively influence audit quality up to a certain optimal point, forming a non-linear relationship consistent with the principle of Gossen's First Law, whereby the marginal benefit derived from increasing audit fees tends to diminish beyond the point of maximum utility. These findings carry significant implications for regulators and management of state-owned enterprises in Southeast Asia in formulating optimal audit fee policies to ensure adequate audit quality.

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Availability

Detail Information

Series Title

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Call Number

T1961722026

Publisher

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

Collation

xii, 80 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Prodi Ekonomi Akuntansi
Audit Fee

Specific Detail Info

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Statement of Responsibility

TUTI

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