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

Ni Nyoman Alit Triani (), Made Dudy Satyawan and Ambar Kusumaningsih
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Ni Nyoman Alit Triani: Universitas Negeri Surabaya
Made Dudy Satyawan: Universitas Negeri Surabaya
Ambar Kusumaningsih: Universitas Negeri Surabaya

A chapter in Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-10 2022), 2025, pp 28-35 from Springer

Abstract: 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.

Keywords: audit fee; audit tenure; gender; CPA firm size; Going concern opinion (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-839-4_4

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DOI: 10.2991/978-94-6463-839-4_4

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