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
This study examines the influence of management change, financial difficulties, firm size, and audit delay on audit fees in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research aims to analyze how these factors affect the determination of audit fees. A quantitative approach with panel data regression analysis was used to assess the relationships among these variables. The results indicate that management change, financial difficulties, and audit delay do not significantly impact audit fees. However, firm size significantly affects audit fees, suggesting that larger companies tend to incur higher audit costs due to greater operational complexity. The findings provide valuable insights for auditors, investors, and regulators, aiming to enhance transparency, efficiency, and the quality of financial reporting.
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