Effect of Management Change, Financial Difficulties, Firm Size, and Audit Delay on Audit Fee
Keywords:
Management Change, Financial Difficulties, Firm size, Audit Delay, Audit FeeAbstract
Studi ini meneliti pengaruh perubahan manajemen, kesulitan keuangan, ukuran perusahaan, dan keterlambatan audit terhadap biaya audit pada perusahaan kesehatan yang terdaftar di Bursa Efek Indonesia (IDX) selama periode 2021–2024. Penelitian ini bertujuan untuk menganalisis bagaimana faktor-faktor tersebut memengaruhi penentuan biaya audit. Pendekatan kuantitatif dengan analisis regresi data panel digunakan untuk menilai hubungan antar variabel tersebut. Hasil penelitian menunjukkan bahwa perubahan manajemen, kesulitan keuangan, dan keterlambatan audit tidak secara signifikan memengaruhi biaya audit. Namun, ukuran perusahaan secara signifikan memengaruhi biaya audit, menunjukkan bahwa perusahaan yang lebih besar cenderung menanggung biaya audit yang lebih tinggi karena kompleksitas operasional yang lebih besar. Temuan ini memberikan wawasan berharga bagi auditor, investor, dan regulator, yang bertujuan untuk meningkatkan transparansi, efisiensi, dan kualitas pelaporan keuangan.
References
Adimas, M., Rahman, F., & Sari, N. (2024). Firm size and audit complexity: An analysis of audit cost determinants in Indonesian manufacturing companies. Journal of Accounting and Finance Research, 12(2), 44–53.
Alauddin, M. (2024). Financial distress and audit fees: Evidence from Indonesian listed firms. Asian Journal of Accounting Perspectives, 17(1), 98–110.
Al-Hamdan, A., & Sawan, N. (2017). Management changes and audit fees: Evidence from Middle Eastern countries. International Journal of Accounting Research, 5(3), 112–126.
Anthony, R. N., & Govindarajan, V. (2002). Management control systems (11th ed.). McGraw-Hill.
Bell, T. B., Landsman, W. R., & Shackelford, D. A. (2001). Auditors’ perceived business risk and audit fees: Analysis and evidence. Journal of Accounting Research, 39(1), 35–43.
Blankley, A. I., Hurtt, D. N., & MacGregor, J. E. (2012). The relationship between audit report lag and audit fees. Auditing: A Journal of Practice & Theory, 31(4), 1–23.
Carslaw, C. A., & Kaplan, S. E. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22(85), 21–32.
Ghozi, S., & Hermansyah, H. (2018). Analisis Regresi Data Panel Profitabilitas Bank Pembangunan Daerah (BPD) di Indonesia. Jurnal Matematika, 8(1), 1-12
Habib, A., Muhammadi, A. H., & Jiang, H. (2019). Political connections and audit fees: Evidence from Indonesia. International Journal of Auditing, 23(2), 235–251.
Hidayat, M. J., Hadi, A. F., & Anggraeni, D. (2018). Analisis regresi data panel terhadap indeks pembangunan manusia (IPM) Jawa Timur tahun 2006-2015. Majalah Ilmiah Matematika dan Statistika, 18(2), 69-80
Harahap, S. S. (2011). Analisis kritis atas laporan keuangan. RajaGrafindo Persada.
Hay, D., Knechel, W. R., & Wong, N. (2006). Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23(1), 141–191.
Istamar, R., & Utomo, A. (2023). Audit delay and firm performance: An empirical study in Indonesia. Journal of Business and Accounting, 20(3), 145–160.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Junus, A., Hidayat, T., & Malik, R. (2022). Determinants of audit delay in Indonesian listed firms. Jurnal Akuntansi Multiparadigma, 13(2), 222–235.
Khairunnisa, S., & Pattawe, H. (2025). Management changes and their impact on audit fee structure: Evidence from Indonesian listed firms. Journal of Accounting Studies, 10(1), 78–89.
Lee, H. Y., Mande, V., & Ortman, R. (2009). Determinants of audit fees: Evidence from Japan. Journal of International Financial Management & Accounting, 20(1), 1–24.
Martias, L. D. (2021). Statistika deskriptif sebagai kumpulan informasi. Fihris: Jurnal Ilmu Perpustakaan Dan Informasi, 16(1), 40-59.
Munandar, A. (2017). Analisis Regresi Data Panel Pada Pertumbuhan Ekonomi Di Negara €“Negara Asia. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 59-67.
Nadhifah, R., & Arif, M. (2020). Financial distress and tax avoidance behavior in manufacturing firms. Jurnal Akuntansi Keuangan, 9(2), 120–134.Nathasya, D. (2022). Audit delay and sanctions by OJK: An empirical analysis of listed companies in Indonesia. Indonesian Journal of Business and Finance, 8(1), 57–68.
Rhamadhani, F., & Heriyati, D. (2025). Financial difficulties and audit fees in Indonesian public companies. Journal of Accounting Innovation, 15(1), 33–42.
Simunic, D. A. (1980). The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18(1), 161–190.
Spence, M. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355–374.
Sudarsi, S. (2002). Analisis ukuran perusahaan dan kinerja keuangan terhadap nilai perusahaan. Jurnal Ekonomi dan Bisnis Indonesia, 7(2), 115–123.
Suharli, M. (2006). Analisis pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap nilai perusahaan. Jurnal Akuntansi, 10(1), 23–41.
Susan, I., & Trisnawati, R. (2011). Pengaruh pergantian manajemen terhadap audit fee pada perusahaan publik di Indonesia. Jurnal Akuntansi dan Keuangan, 13(2), 65–78.
Subhaktiyasa, P. G., Candrawati, S. A. K., Sumaryani, N. P., Sunita, N. W., & Syakur, A. (2025). Penerapan statistik deskriptif: Perspektif kuantitatif dan kualitatif. Emasains: Jurnal Edukasi Matematika dan Sains, 14(1), 96-104.
Tasya, L., & Kuntadi, D. (2024). Audit delay and audit cost: Empirical evidence from Indonesian healthcare companies. Journal of Financial Reporting and Governance, 9(2), 89–102.
Zainal, M. (2024). Financial policy and audit fee determination in Indonesian corporations. Indonesian Accounting Review, 14(1), 15–29.
Downloads
Published
Versions
- 2026-02-21 (2)
- 2026-02-21 (1)
Issue
Section
License
Copyright (c) 2026 Dirvi Surya Abbas, Zachrasari Laksono, Galuh Putri Maharani, Rima Dwi Amanda, Rara Andini, Az-Zahra Mawaddatul Azizah (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
