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- W4313648029 abstract "<p class=JurnalASSETSABSTRAK><strong>ABSTRACT</strong></p>This research aims to examine and analyze the effects of the readability of annual reports on audit fees. The research was conducted on public companies in Indonesia. Readability is measured using a document length proxy, assuming that the longer the document, the lower the report's readability. This study shows that document length positively affects audit fees or vice versa. Report readability has a negative effect on audit fees. The results of this study support the signaling theory. The report's readability can be used as a signal by the auditor in considering the audit procedures to be carried out. The less readable the company's report is, the more likely it is the possibility that the company can keep unfavorable information secret, which will impact audit procedures and costs.<br /><br /><p class=JurnalASSETSABSTRAK><strong><em>ABSTRAK</em></strong><em></em></p><em>Riset ini bertujuan menguji dan menganalisis pengaruh keterbacaan laporan tahunan terhadap biaya audit. Penelitian dilakukan pada perusahaan publik di Indonesia. Keterbacaan diukur menggunakan proksi panjang dokumen dengan asumsi semakin panjang dokumen, semakin rendah keterbacaan laporan. Penelitian ini menunjukkan panjang dokumen berpengaruh positif terhadap biaya audit, atau sebaliknya, keterbacaan laporan berpengaruh negatif terhadap biaya audit. Hasil penelitian ini mendukung teori sinyal. Keterbacaan laporan bisa dijadikan sinyal oleh auditor dalam mempertimbangkan prosedur audit yang akan dilakukan. Semakin rendah keterbacaan laporan perusahaan, semakin tinggi kemungkinan perusahaan dapat merahasiakan informasi yang tidak menguntungkan, yang pada akhirnya akan berdampak terhadap prosedur dan biaya audit.</em>" @default.
- W4313648029 created "2023-01-07" @default.
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- W4313648029 date "2022-12-28" @default.
- W4313648029 modified "2023-10-14" @default.
- W4313648029 title "THE EFFECTS OF ANNUAL REPORT READABILITY ON THE AUDIT FEES" @default.
- W4313648029 doi "https://doi.org/10.25273/jap.v11i2.10335" @default.
- W4313648029 hasPublicationYear "2022" @default.
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