Research Paper
Year: 2022 | Month: January | Volume: 9 | Issue: 1 | Pages: 89-99
DOI: https://doi.org/10.52403/ijrr.20220114
The Analysis of Factors Affecting the Amount of Audit Fee with Type of Public Accountant Office as a Moderating Variable in Manufacturing Companies Listed on the IDX for the 2013-2019 Period
Nova Kharlinda1, Iskandar Muda1, Keulana Erwin1
1Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia.
Corresponding Author: Nova Kharlinda
ABSTRACT
This study analyzes the factors influencing the number of audit fees in manufacturing companies listed on the Indonesia Stock Exchange in 2013 – 2019. The number of audit fees depends on several factors that influence it. The Indonesian Institute of Certified Public Accountants has determined the minimum standard of audit fees charged to auditee companies but does not include a substantial total cost and tends to fluctuate and vary. This study uses the audit committee, audit report lag, and firm size as independent variables, the type of public accounting firm as the moderating variable, and audit fee as the dependent variable.
This study uses causal associative as the research design. The data was collected by collecting data on the company's financial statements from 2013 to 2019. The study population was 176 manufacturing companies whose samples were taken using the purposive sampling method. The number of research samples was 20, with 140 observations. The data analysis technique uses Studio R's panel analysis regression model as the test tool.
The results showed that the Audit Committee, audit report lag, and firm size each had a significant positive effect on the audit fee's value and jointly had a significant impact on the audit fee. The type of public accountant office is not a moderating variable.
Keywords: audit fee, audit committee, audit report lag, firm size, public accountant office.
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