Open AccessPolitical Connection And Gender Diversity To Audit Fees
Author(s) -
Pedi Riswandi
Publication year - 2021
Publication title -
türk bilgisayar ve matematik eğitimi dergisi
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.218
H-Index - 3
ISSN - 1309-4653
DOI - 10.17762/turcomat.v12i4.543
Subject(s) - accounting , audit , nonprobability sampling , business , sample (material) , audit committee , joint audit , gender diversity , chief audit executive , internal audit , variables , affect (linguistics) , politics , audit evidence , finance , psychology , corporate governance , statistics , political science , sociology , law , mathematics , demography , population , chemistry , chromatography , communication
Audit fee is one of the factors that results in reduced audit quality. Audit fees are rewards provided by companies to public accountants for audit services provided. Purpose: this study to investigate political connection and CEO gender affect the size of audit fee paid to public accountants by the company. Method: This study uses secondary data in the form of the annual report of company going public in 2015-2018 and using a purposive sampling technique with a total of 407 company data companies. The variables used in this study are audit fee as the dependent variable while for the independent variables used in this study are political connection, CEO gender. Analysis techniques data used in this study are multiple linier regressions with classical assumption test Finding: The results show that political connections can increase audit fee Originality: the results show that CEO gender has no effect on audit fees Limitation: Disclosure of audit fees in the annual report is still voluntary, so there are still many companies that do not meet the sample criteria. The variable used is limited to the gender of CEO Directors without involving the gender of the board of commissioners and audit committee.