Ni Nyoman Alit Triani


Abstrak – Apakah Leverage dan Sumber Daya Manusia Menaikkan Fee Audit di Indonesia?

Tujuan Utama – Penelitian ini berupaya untuk mengidentifikasi leverage dan sumber daya manusia sebagai indikator dalam penentuan fee audit.

Metode – Penelitian ini menggunakan regresi linier berganda. Sampel penelitian adalah perusahaan dari tujuh sektor industri.

Temuan Utama – Penelitian ini membuktikan bahwa fee audit di pengaruhi oleh leverage, sumber daya manusia yang dimiliki, dan umur perusahaan. Semakin tinggi risiko dan kompleksitas transaksi akan meningkatkan biaya agensi. Perusahaan yang memiliki sumber daya manusia yang semakin banyak dan periode umur yang semakin lama memiliki keunggulan kompetitif yang baik.

Implikasi Teori dan Kebijakan – Penelitian ini membuktikan bahwa teori agensi relevan dalam penentuan fee audit. Selain itu, penelitian ini memberikan bahwa perusahaan mengungkapkan fee audit sebagai sinyal bagi pengguna informasi.

Kebaruan Penelitian – Penelitian ini memberikan kebaruan berupa kompleksitas transaksi dan upaya dilakukan auditor di negara berkembang dengan karakteristik semi-strong.


Abstract – Do Leverage and Human Resources Increase Audit Fees in Indonesia?

Main Purpose - This study seeks to identify leverage and human resources as indicators in determining audit fees.

Method – This study uses multiple linear regression. The research sample is a company from seven industrial sectors.

Main Findings – This study proves that audit fees are influenced by leverage, human resources owned, and the company's age. The higher the risk and complexity of the transaction, the higher the agency fee. Companies with more and more human resources and extended life periods have an excellent competitive advantage.

Theory and Practical Implications – This study proves that agency theory is relevant in determining audit fees. In addition, this study provides that companies disclose audit fees as a signal for information users.

Novelty – This research provides novelty in the form of transaction complexity and auditors' efforts in developing countries with semi-strong characteristics.


biaya agensi; fee audit; leverage; sumber daya manusia

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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.1.05


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