Title: Distributed Ownership and Audit Fee Stickiness

Author: Jihan Fitria Dhamasanti

Student ID: 041824253012

Study Program: Master of Accounting

Year of Publication: 2021

Abstract:

The purpose of this study is to analyze the relationship between evenly distributed ownership and audit fee stickiness. This study used a sample of 449 companies listed on the Indonesia Stock Exchange during the 2013–2018 period. The analysis method used is multiple linear regression with the help of STATA 15.0 software. Audit fee stickiness arises due to asymmetric behavior in audit fee determination, where the higher the level of stickiness indicates a stronger tendency for audit fees to be rigid (more sticky). The results of hypothesis testing indicate that evenly distributed ownership has a positive and significant effect on audit fee stickiness.

Keywords: Audit Fee Stickiness, Equally Distributed Ownership.

Read more: https://repository.unair.ac.id/110074/1/2.%20ABSTRAK.pdf