The Effect of Corporate Social Responsibility Disclosure, Client’s Size, and Firm’s Size on Audit Fee with Profitability as a Moderating Variable

Abstract

This study examines the effect of corporate social responsibility disclosure, client size, and firm size on audit fees with profitability as a moderating variable in energy companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. This study is carried out based on the company’s information obtained from annual, financial, and sustainability reports. The samples were taken by using a purposive sampling technique. The population in this study is energy companies listed in the Indonesia Stock Exchange of 2017 – 2021 with 25 sample companies. The hypothesis was tested using panel data regression analysis with the EViews 10 application. This study reveals that corporate social responsibility disclosure, client size, and firm size positively and significantly affected audit fees. The result also shows that profitability can moderate corporate social responsibility disclosure and client size on audit fees. However, profitability cannot moderate the firm’s size on audit fees. Keywords: Audit fees, client’s size, corporate social responsibility disclosure, firm’s size, and profitability