Abstract
Introduction: Audit fee is one of the factors that results in reduced audit quality. Audit fees are rewards provided by companies to public accountants for audit services provided. Purpose: this study to investigate political connection and CEO gender affect the size of audit fee paid to public accountants by the company. Method: This study uses secondary data in the form of the annual report of company going public in 2015-2018 and using a purposive sampling technique with a total of 407 company data companies. The variables used in this study are audit fee as the dependent variable while for the independent variables used in this study are political connection, CEO gender. Analysis techniques data used in this study are multiple linier regressions with classical assumption test Finding: The results show that political connections can increase audit fee Originality: the results show that CEO gender has no effect on audit fees Limitation: Disclosure of audit fees in the annual report is still voluntary, so there are still many companies that do not meet the sample criteria. The variable used is limited to the gender of CEO Directors without involving the gender of the board of commissioners and audit committee.
Highlights
INTRODUCTIONThe public accounting profession is one of the professions that is trusted by the public to provide a sense of confidence and trust for company owners regarding providing an audit opinion on the company's financial reports
Audit fee is one of the factors that results in reduced audit quality
Guidelines for payment of audit fees have been issued by the Indonesian Institute of Certified Public Accountants (IAPI), but in reality the amount of audit fees paid by companies varies[4][5]
Summary
The public accounting profession is one of the professions that is trusted by the public to provide a sense of confidence and trust for company owners regarding providing an audit opinion on the company's financial reports. Guidelines for payment of audit fees have been issued by the Indonesian Institute of Certified Public Accountants (IAPI), but in reality the amount of audit fees paid by companies varies[4][5] This condition is carried out subjectively by the company, because it depends on the bargaining power between the independent auditors and the company. Huang et al (2014), revealed that auditors assess female CEO as having less inherent risk related to material misstatement of financial statements so that auditors are willing to reduce their scope and have an impact on low audit fee. Previous research such as the description above has succeeded in proving the influence of political connections and CEO gender on audit fee. The results of this study can be used as a reference for auditors when accepting an audit assignment so that auditors receive audit fee professionally and reference material for further research[19]
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