Analisis Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Fee Audit : Studi Empiris pada Klien Kantor Akuntan Publik XXX

Abstract

In order to understand the factors influencing audit fees, this study evaluates the impact of profitability, leverage, and firm size on the audit fees received by Public Accounting Firm (KAP) XXX during the period from 2019 to 2024. In this study, the Return on Assets (ROA) ratio is used as an indicator to assess the efficiency of a company in generating profits from its total assets, while the Debt to Equity Ratio (DER) is employed to represent leverage. This research adopts a quantitative approach based on multiple linear regression, using financial information obtained from the annual financial statements of KAP XXX's client companies. The results indicate that firm size has a positive effect on the audited variable, meaning that larger and more profitable companies tend to pay higher audit fees due to increased operational complexity. Conversely, leverage shows a negative but statistically insignificant relationship with audit fees, suggesting that a company’s debt structure does not directly influence the amount of audit fees paid.