Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)

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

Authors
Ni Nyoman Alit Triani1, *, Made Dudy Satyawan1, Ambar Kusumaningsih1
1Universitas Negeri Surabaya, Surabaya, Indonesia
*Corresponding author. Email: nyomanalit@unesa.ac.id
Corresponding Author
Ni Nyoman Alit Triani
Available Online 16 September 2025.
DOI
10.2991/978-94-6463-839-4_4How to use a DOI?
Keywords
audit fee; audit tenure; gender; CPA firm size; Going concern opinion
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
16 September 2025
ISBN
978-94-6463-839-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-839-4_4How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ni Nyoman Alit Triani
AU  - Made Dudy Satyawan
AU  - Ambar Kusumaningsih
PY  - 2025
DA  - 2025/09/16
TI  - Characteristics of Public Accounting Firms and Audit Fee an Empirical Study in Indonesia
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 28
EP  - 35
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_4
DO  - 10.2991/978-94-6463-839-4_4
ID  - Triani2025
ER  -