Labor unions, audit fees, internal control and audit quality

Melby Sabila Hakim, Agus Widodo Mardijuwono

Research output: Contribution to journalArticlepeer-review


This research sought to discover the influence of union, audit fee and weakness of internal control on audit quality. This research was conducted at manufacturing companies listed on the BEI in the period 2013-16. Sources of data from this study were obtained from annual reports and financial statements of the company. The analytical technique used is ordinary least square regression using the help of SPSS18. The result of the analysis of this research shows that union labour and internal control have no significant effect on audit quality, while the audit fee significantly influence the quality of audit.

Original languageEnglish
Pages (from-to)797-812
Number of pages16
JournalInternational Journal of Innovation, Creativity and Change
Issue number4
Publication statusPublished - 2020


  • Audit fee
  • Audit quality
  • Internal control
  • Labour union


Dive into the research topics of 'Labor unions, audit fees, internal control and audit quality'. Together they form a unique fingerprint.

Cite this