Abstract
The purpose of this study is to obtain empirical evidence that the audit market concentration, the market power of public accounting firms can affect the Audit Fee. This research was conducted on 805 observations that listed on the Indonesia Stock Exchange for the period 2017 - 2019. The method of analysis used in this study is panel data regression with Audit Fees as the dependent variable. This study uses market share proxies in measuring the independent variables of market concentration and market power. This study found that the market concentration of audit services and market power has a negative effect on Audit Fees.
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