Apakah Biaya Riset dan Pengembangan Menjadi Faktor Penentu Fee Audit Pada Era Persaingan Bisnis? Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2019

Abstrak

Audit fee is something important that must be determined by the auditor in the audit process. The problem of variability in audit fees is something that must be examined. Client attributes and auditor attributes are factors that influence the determination of audit fees. Research and Development Cost (RnD) is an account that must be properly recognized because it can affect financial statements so that auditors with special abilities are needed to produce reliable information. Qualified auditors can be seen from the big four KAP. This study aims at three basic problems, (1) find out the effect of RnD costs on audit fees, (2) know the effect of audit quality on audit fees, (3) know the effect of RnD costs on audit fees moderated by audit quality. This research uses a quantitative approach with descriptive methods. The object of research in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2019. This study uses secondary data, namely annual financial reports which can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population in this study were 135 manufacturing companies. The sampling technique used was purposive sampling and 30 companies were taken as samples. Technical analysis of the data using multiple linear regression. Through descriptive research, it is found that audit quality has an effect on audit fees. The results of other studies indicate that RnD costs do not affect the determination of audit fees. RnD costs also do not affect audit fees, which are moderated by audit quality as measured by big four and non big four KAPs.