R Nelly Nur Apandi


Abstract. The implementation of international accounting standards has increased fair value implementation in financial reporting. The benefit is that fair value represents the true economic condition of an entity. On the other hand, this concept also causes problem related to its measurement subjectivity, especially on non current asset. It makes the auditor do a greater effort to gain a sufficient conviction over the fairness of non current asset. This implicates a greater audit fee. This study aims to seek the effect of fair value of non current asset on audit fee. This study also aims to seek any moderation from tax management of companies asset that affects the relationship between fair value implementation and audit fee. By using OLS regression, this study examines companies listed in Indonesia Stock Exchange from 2012 to 2014, with a sample of 114 companies. The result show that fair value implementation affects audit fee and this study is able to prove that fair value implementation moderated by tax management of company asset affects audit fee.

Keywords: Fair Value Non Current Asset; Tax Management; Audit Fee


Abstrak. Penerapan standar akuntansi internasional telah meningkatkan penerapan nilai wajar dalam pelaporan keuangan. Manfaatnya adalah bahwa nilai wajar merupakan kondisi ekonomi sebenarnya dari suatu entitas. Di sisi lain, konsep ini juga menyebabkan masalah yang berkaitan dengan subjektivitas pengukurannya, terutama pada aset tidak lancar. Hal ini membuat auditor melakukan upaya yang lebih besar untuk mendapatkan keyakinan yang memadai atas kewajaran aset tidak lancar. Ini berimplikasi pada biaya audit yang lebih besar. Penelitian ini bertujuan untuk mengetahui pengaruh nilai wajar aktiva tidak lancar terhadap biaya audit. Penelitian ini juga bertujuan untuk mencari moderasi dari pengelolaan pajak aset perusahaan yang mempengaruhi hubungan antara penerapan nilai wajar dan biaya audit. Dengan menggunakan regresi OLS, penelitian ini menguji perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2014, dengan sampel sebanyak 114 perusahaan. Hasil penelitian menunjukkan bahwa penerapan nilai wajar mempengaruhi biaya audit dan penelitian ini dapat membuktikan bahwa penerapan nilai wajar yang dikelola oleh manajemen pajak aset perusahaan mempengaruhi biaya audit.

Kata kunci: Nilai Wajar Aset Tidak Lancar; Manajemen Perpajakan; Biaya Audit


Nilai Wajar Aset Tidak Lancar; Manajemen Perpajakan; Biaya Audit

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