Impact of Family Ownership on the Firm's Abnormal Audit Fees

DOI

10.2991/iconies-18.2019.65How to use a DOI?

Keywords

Family Ownership, Audit Fee, Abnormal Audit Fee

Abstract

This study aims to examine empirical evidence of the effect of family ownership on negatives abnormal audit fee and positives abnormal audit fee. This study uses panel data of 733 observations of companies in Indonesia Stock Exchange (IDX) during the year 2012-2016, where 386 observations are companies that pay abnormal audit fee positives and 347 observations companies that pay abnormal audit fee negative. Regression results indicate that the family ownership level in the firm does not affect companies that pay negative abnormal audit fees but negatively affects the ownership of families who pay positives abnormal audit fee.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rika Lusiana Surya
AU  - F Fitriany
PY  - 2019/10
DA  - 2019/10
TI  - Impact of Family Ownership on the Firm's Abnormal Audit Fees
BT  - Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018)
PB  - Atlantis Press
SP  - 324
EP  - 327
SN  - 2352-5428
UR  - https://doi.org/10.2991/iconies-18.2019.65
DO  - 10.2991/iconies-18.2019.65
ID  - Surya2019/10
ER  -