Pengaruh Pengungkapan Corporate Social Responsibility, Ukuran Perusahaan, dan Ukuran Kap terhadap Fee Audit dengan Profitabilitas sebagai Variabel Moderating

Abstract

Effects of Corporate Social Responsibility Disclosure, Company Size, and KAP Size on Audit Fee with Profitability as A Moderating Variable

Hikmah Islamiati, Rina Br Bukit, Yeni Absah

The research aims to test and analyze whether corporate social responsibility disclosure, company size, and KAP (Public Accountant Firms) size affect audit fee with profitability as a moderating variable in energy sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2021.

This research is conducted by collecting the company data in the form of Annual Reports or Financial Reports and Sustainability Reports/Corporate Social Responsibility Reports. The purposive sampling is used as sampling technique and the research population is made up of energy sector companies listed on Indonesia Stock Exchange from 2017-2021 with a sample size of 25 companies. Hypothesis is tested using panel data regression with the aid of Eviews 10 application.

The results indicate that corporate social responsibility disclosure, company size, and KAP size have a positive and significant effect on audit fee. Profitability is able to moderate the correlation between corporate social responsibility and company size on audit fee, but is unable to moderate the correlation between KAP size and audit fee.