Title: POLITICAL CONNECTIONS, GENDER CEO, INTERNAL AUDIT, BUSINESS COMPLEXITY AND AUDIT FEE IN GO PUBLIC COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE
Author: ALEXANDROS NGALA SOLO WEA
Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This research aims to obtain empirical evidence of the influence of Political Connections, CEO Gender, Internal Audit and Business Complexity on the size of Audit Fees paid to Public Accountants by companies. The data used in the research is secondary data in the form of Annual Reports of companies that went public in 2015-2017 and used purposive sampling techniques with a total of 247 company data. The variable used in this research is Audit Fee as the dependent variable, while the independent variables used in this research are Political Connections, CEO Gender, Internal Audit and Business Complexity. The data analysis technique used in this research is Multiple Linear Regression with the Classical Assumption Test. The results of this research show that the Political Connection and Business Complexity variables have a significant positive effect on Audit Fees, while the CEO Gender and Internal Audit variables have no effect on Audit Fees. The practical implications of this research provide information related to the competitive market for audit services in Indonesia so that regulatory authorities can ensure that this competition does not result in unreasonable audit fees which have the potential to reduce audit quality. Theoretically, this research provides additional insight regarding the determinants of the size of audit fees so that companies can control the factors determining the size of audit fees
Keywords: Audit Fees, Political Connections, CEO Gender, Internal Audit, Business Complexity, Corporate Risk (DEBT), Types of KAP
Sources: http://repository.unair.ac.id/87355/
