Abstract
This study aims to identify the determinants of audit fees in real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. Using a quantitative approach and linear regression analysis on secondary data from annual financial reports, it was found that among the four independent variables examined—going concern, corporate governance, company size, and audit firm size—only company size has a significant effect on audit fees. Company size influences audit fees due to greater operational complexity, audit risk, and the need for additional services. These findings support Agency Theory and have practical implications for large company management to manage risk and complexity to control audit costs, as well as for auditors and policymakers to consider company size when setting audit fees and formulating regulations.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
