Analisis Faktor Faktor yang Mempengaruhi Besarnya Audit Fee dengan Jenis KAP sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2019

Abstract

The objective of the research is to analyze the factors affecting the amount of audit fees in the manufacturing companies listed in Indonesia Stock Exchange In 2013 – 2019. The research uses Audit Committee, Audit report Lag, and Firm Size as Independent variables. Type of Public Accounting Firm (KAP) as a moderating variable and audit fee as dependent variable. The Researches casual associative as the research design. The data are gathered by gathering data of company’s financial statements in 2013 to 2019. The population of the research is 176 manufacturing companies and the samples are taken using a purposive sampling method. The number of research samples is 20, with 140 observations. The data are analyzed with a panel analysis regression model with Studio R as the test tool. The result show that the Audit Committee, Audit Report lag and Firm Size respectively has a positive significant effect on the amount of Audit fees, and also simultaneously have significant effects on Audit fee. Type of KAP is not a moderating variable.