The effect of gender, Public Accountant Office Size, and Company Size on Audit Fee (Case Study of Companies Listed on the IDX in 2015-2016)

Brian Fitra, Amelia Zulfani

Abstract


Audit fees are paycheck received by auditors upon completing their audit service. Audit fees issued by audit firm to employ an auditor are expected to improve the management independence. In this study, it discusses some of independent variables that have been used in previous studies, those variables are gender, size of public accounting firm, and company size. This study aims to determine the impact of gender, size of public accounting firm, and company size toward audit fees on the companies registered under Bursa Efek Indonesia (BEI) in 2015-2016 .

Quantitative approach is applied in this research and with total sample of 46 companies.. In determining this sample, purposive sampling method is implemented. Secondary method of data collection is provided in Bursa Efek Indonesia (BEI). This study uses double regression analysis techniques.

The results showed that size of public accounting firm and company size have impact toward audit fees on the companies registered under Bursa Efek Indonesia (BEI) in 2015-2016 while in contrary the audit fees are not affected by gender.

 

Keyword(s):    gender, size of public accounting firm, company size, audit fees


Keywords


gender, size of public accounting firm, company size, audit fees



DOI: http://dx.doi.org/10.14414/tiar.v9i1.1683

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