Abstract

This study analyzes whether the company’s intangible assets will affect the audit fee paid to the auditor and risk management committee as a moderating variable. The sample of this study consisted of 656 observations from companies listed on the Indonesia Stock Exchange (BEI) for 2010–2018 from all industry sectors except the financial industry, using the method of multiple linear regression analysis, aims to determine whether intangible assets affect audit fees and whether the risk management committee strengthens or weakens the relationship between the two variables. The research method used in this study is quantitative. This study indicates that the amount of intangible assets in the company will positively impact audit fees. The risk management committee has the responsibility to shareholders to ensure that their financial statements are free from errors or fraud and also strengthen the relationship between the two variables. These findings provide evidence for policymakers on the relationship between Intangible assets, risk management committees, and audit fees

摘要

本研究分析了公司的无形资产是否会影响支付给审计师和风险管理委员会的审计费用作为调节变量。本研究的样本包括 2010-2018 年印尼证券交易所 (BEI) 上市公司除金融业以外的所有行业的 656 份观察结果，采用多元线性回归分析方法，旨在确定无形资产是否影响审计费用以及风险管理委员会是否加强或削弱了两个变量之间的关系。本研究使用的研究方法是定量的。本研究表明，公司无形资产的数量将对审计费用产生积极影响。风险管理委员会对股东有责任确保其财务报表没有错误或欺诈，并加强两个变量之间的关系。这些发现为决策者提供了关于无形资产、风险管理委员会和审计费用之间关系的证据