Related Party Transaction Berpengaruh Terhadap Biaya Audit Related Party Transaction Influences Audit Costs
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Published:
Jan 31, 2020
Keywords:
related party transaction;, audit fee
Main Article Content
Abstract
The purpose of this study is to analyze the effect of related party transactions on audit fees. This study uses 67 samples listed on the Indonesia Stock Exchange for the period 2017 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that related party transactions were positively and significantly related to audit fees. The results show that related party transactions can cause the company to have a high risk so that it can increase the audit fees paid by the company
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How to Cite
Senato Erasandi. (2020). Related Party Transaction Berpengaruh Terhadap Biaya Audit. Journal of Accounting Science, 4(1), 1-11. https://doi.org/10.21070/jas.v4i1.393
Section
Auditing
Copyright (c) 2020 Senato Erasandi
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
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Gordon, E. A., & Henry, E. (2005). Related Party Transactions and Earnings Management.
Habib, A., Jiang, H., & Zhou, D. (2015). Related-Party Transactions and Audit Fees: Evidence from China. Journal of International Accounting Research, 14(1), 59–83.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Jian, M., & Wong, T. J. (2004). Earnings Management and Tunneling through Related Party Transactions : Evidence from Chinese Corporate Groups.
Kohlbeck, M., & Mayhew, B. W. (2010). Valuation of firms that disclose related party transactions. Journal of Accounting and Public Policy, 29(2), 115–137.
Simunic, D. A. (1980). The Pricing of Audit Service: Theory and Evidence. Jurnal of Accounting Research, 18(1), 161–190.
Tuanakotta, T. M. (2015). Audit Kontemporer. Jakarta: salemba empat.
Wong, R. M. K., Kim, J., & Lo, A. W. Y. (2015). Are Related-Party Sales Value-Adding or Value-Destroying? Evidence from China. Journal of International Finance Manangement & Accounting, 26(1), 1–38. https://doi.org/https://doi.org/10.1111/jifm.12023
Atanasov, V., Black, B., & Ciccotello, C. S. (2014). UNBUNDLING AND MEASURING TUNNELING *. 1697–1738.
Chen, Y., Chen, C. H., & Chen, W. (2014). The Impact of Related Party Transactions on The Operational Performance of Listed Companies in China. Journal of Economic Policy Reform, 12(December), 285–297. https://doi.org/https://doi.org/10.1080/17487870903314575
Cheng, M., & Leung, N. W. (2014). Ownership Structure, Ongoing Related Party Transaction and Corporate Performance: Evidenced from Chinese Listed Firms. Corporate Ownership & Control, 11(2), 446–464. https://doi.org/10.22495/cocv11i2c5p2
Gordon, E. A., & Henry, E. (2005). Related Party Transactions and Earnings Management.
Habib, A., Jiang, H., & Zhou, D. (2015). Related-Party Transactions and Audit Fees: Evidence from China. Journal of International Accounting Research, 14(1), 59–83.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Jian, M., & Wong, T. J. (2004). Earnings Management and Tunneling through Related Party Transactions : Evidence from Chinese Corporate Groups.
Kohlbeck, M., & Mayhew, B. W. (2010). Valuation of firms that disclose related party transactions. Journal of Accounting and Public Policy, 29(2), 115–137.
Simunic, D. A. (1980). The Pricing of Audit Service: Theory and Evidence. Jurnal of Accounting Research, 18(1), 161–190.
Tuanakotta, T. M. (2015). Audit Kontemporer. Jakarta: salemba empat.
Wong, R. M. K., Kim, J., & Lo, A. W. Y. (2015). Are Related-Party Sales Value-Adding or Value-Destroying? Evidence from China. Journal of International Finance Manangement & Accounting, 26(1), 1–38. https://doi.org/https://doi.org/10.1111/jifm.12023