Determinants of audit fees in the consumer goods industry listed on the Indonesia stock exchange

Rahmat Mulia Rizal and Ika Sarundayang
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Rahmat Mulia Rizal: Department of Accounting, Islamic University of Indonesia, Condongcatur, Depok, Sleman, Yogyakarta, Indonesia
Ika Sarundayang: Department of Accounting, Islamic University of Indonesia, Condongcatur, Depok, Sleman, Yogyakarta, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2023, vol. 12, issue 9, 313-326

Abstract: This paper aims to demonstrate the effects of company size, public accounting firm size, independence of the board of commissioners, size of the board of commissioners, and company risk on audit fees. The population used in this study are companies in the consumer goods industry sub-sector listed on the IDX in 2019-2022. Sample withdrawal using a purposive sampling technique with certain criteria then the data was analyzed by multiple linear regression. It is clear from the result of the analysis that the independence of the board of commissioners and the size of the board of commissioners have a positive effect on audit fees. While other variables such as company size, public accounting firm size, and company risk do not affect audit fees. Key Words:Audit Fees, Company Size, public accounting firm, board of commissioners, company risk

Date: 2023
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