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Characteristics of Public Accounting Firms and Audit Fee an Empirical Study in Indonesia

In: Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022)

Author

Listed:
  • Ni Nyoman Alit Triani

    (Universitas Negeri Surabaya)

  • Made Dudy Satyawan

    (Universitas Negeri Surabaya)

  • Ambar Kusumaningsih

    (Universitas Negeri Surabaya)

Abstract

This study examines the effect of the characteristics of a Public Accounting Firm (KAP) on audit fee in Indonesia, using secondary data obtained from annual report data for seven industrial sectors in Indonesia. This study excludes data from the Finance, Property and real estate sectors, with an observation period from 2017 to 2020, with a total of 1,352 data, using multiple regression analysis techniques. This study uses the variables of going concern opinion, audit tenure, CPA firm size, industry specialization, and gender of public accountants, by testing disaggregation of audit tenure and going concern opinion (GCO). This study found that CPA firm size had a positive effect on audit fee, going concern opinion, audit tenure, and gender of public accountants had a negative effect on audit fee. Industry specialization does not affect audit fee.

Suggested Citation

  • Ni Nyoman Alit Triani & Made Dudy Satyawan & Ambar Kusumaningsih, 2025. "Characteristics of Public Accounting Firms and Audit Fee an Empirical Study in Indonesia," Advances in Economics, Business and Management Research, in: Firman Firman & Shuhymee Shuhymee & Rangga Handika & Muhammad Rizky Prima Sakti & Astri Yuza Sari & (ed.), Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), pages 28-35, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-839-4_4
    DOI: 10.2991/978-94-6463-839-4_4
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