Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | computer (rdamedia) |
| Carrier Type | online resource (rdacarrier) |
| Physical Description | xiii, 70 pages : illustration ; 28 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI. Lantai 3 |
- Availability
- Digital Files: 1
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S-Pdf | 14-18-703630031 | TERSEDIA |
| No review available for this collection: 20466782 |
Abstract
ABSTRAK
Studi kasus ini membahas mengenai pengaruh metode nilai wajar untuk aset tetap, biaya audit dan komite audit di ASEAN. Sampel penelitian ini adalah 277 perusahaan manufakatur yang terdaftar di Bursa Efek Indonesia, Bursa Malaysia, Singapore Stock Exchange, Philippine Stock Exchange, dan Thailand Stock Exchange pada tahun 2014 - 2016. Hasil studi ditemukan bahwa perusahaan yang menggunakan metode nilai wajar melalui model revaluasi dalam mengukur aset tetapnya memiliki biaya audit yang lebih tinggi dibandingkan dengan perusahaan yang menggunakan metode biaya historis. Selain itu, ditemukan adanya pengaruh moderasi oleh kompetensi komite audit terhadap hubungan metode nilai wajar terhadap biaya audit.
ABSTRACT
This case study discusses about the impact of fair value method on fixed asset, audit fee, and audit committees in ASEAN. The samples of the research is 277 manufacturing companies listed in the Indonesia Stock Exchange, Malaysia Stock Exchange, Singapore Stock Exchange, Philippine Stock Exchange, and Thailand Stock Exchange in 2014 2016. The results of the study found that companies that use fair value method through revaluation model on measuring its fixed assets have higher audit fees than those which using the historical cost method. In addition, there is a moderation effect of audit committee competences on the relation of fair value method to audit fee.
Studi kasus ini membahas mengenai pengaruh metode nilai wajar untuk aset tetap, biaya audit dan komite audit di ASEAN. Sampel penelitian ini adalah 277 perusahaan manufakatur yang terdaftar di Bursa Efek Indonesia, Bursa Malaysia, Singapore Stock Exchange, Philippine Stock Exchange, dan Thailand Stock Exchange pada tahun 2014 - 2016. Hasil studi ditemukan bahwa perusahaan yang menggunakan metode nilai wajar melalui model revaluasi dalam mengukur aset tetapnya memiliki biaya audit yang lebih tinggi dibandingkan dengan perusahaan yang menggunakan metode biaya historis. Selain itu, ditemukan adanya pengaruh moderasi oleh kompetensi komite audit terhadap hubungan metode nilai wajar terhadap biaya audit.
ABSTRACT
This case study discusses about the impact of fair value method on fixed asset, audit fee, and audit committees in ASEAN. The samples of the research is 277 manufacturing companies listed in the Indonesia Stock Exchange, Malaysia Stock Exchange, Singapore Stock Exchange, Philippine Stock Exchange, and Thailand Stock Exchange in 2014 2016. The results of the study found that companies that use fair value method through revaluation model on measuring its fixed assets have higher audit fees than those which using the historical cost method. In addition, there is a moderation effect of audit committee competences on the relation of fair value method to audit fee.