Industry 4.0: Apakah Aset Tidak Berwujud dan Kualitas Audit Dapat Memprediksi Besarnya Biaya Jasa Audit?

Abstrak

Industry 4.0 has brought changes in the business perspective both in terms of concepts and practices. This change will certainly be a concern for the auditor in assessing the fairness of the information available in the financial statements. Therefore, the determination of the size of the audit fee becomes a dilemma because on the one hand the KAP expects a large audit fee but on the other hand the auditor must work professionally. The purpose of this study is to determine the effect of intangible assets on audit fees, the effect of audit quality on audit fees and the effect of intangible assets on audit fees moderated by audit quality. This research is a quantitative study with an associative descriptive approach. The population of this study are manufacturing companies listed on the IDX. Based on the sampling with purposive sampling obtained 46 companies. The findings show that Intangible assets are not proven to have an effect on audit fees. Audit quality is proven to have a significant effect on audit fees. Furthermore, Audit Quality is not proven to strengthen the influence of Intangible Assets on Audit Fees.