Vol. 5, No. 8, August 2024

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P-ISSN: 2723-6595

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Jurnal Indonesia Sosial Sains, Vol. 5, No. 8, August 2024 2077

KEYWORDS

ABSTRACT

Audit fee; company risk;

company complexity;

dividend payment policy

This study aims to determine: (1) The effect of company risk on audit

fee, (2) The effect of company complexity on audit fee, (3) The effect

of company risk on audit fees moderated by dividend payment

policy, (4) The effect of company complexity on audit fees

moderated by dividend payment policy. Population in this research

ar e nonfinancial companies listed in Indonesia Stock Exchange

(IDX) in 2020 – 2022. The sample is determined based on Stratified

Random Sampling method with a total sample of 10 companiees.

The data used in this research is secondary data. The technique of

collecting data by the method of documentation at www.idx.com and

the official website of each company. The analytical method used is

multiple regression analysis. The result showed that: (1) Company

risk influence a significant positive on audit fee, (2) Company

complexity no significant effect on on audit fee, (3) Company risk no

significant effect on audit fees moderated by dividend payment

policy (3), and (4) Company complexity no significant effect on audit

fees moderated by dividend payment policy.

Attribution-ShareAlike 4.0 International (CC BY-SA 4.0)

1. Introduction

Financial statements are like a map for company stakeholders to determine strategic steps and

evaluate company performance (Khatimah & Halim, 2014). This financial information is important for

investors, creditors, management, and governments in making investment decisions, assessing credit

risk, evaluating company performance, and formulating policies. To convince stakeholders, the

company should publish financial statements that have been examined by public accountants (POJK

29/POJK.04/2016). Audit, one of the important components of financial statements, is an

independent audit by an auditor to verify financial statements by Financial Accounting Standards

The Effect of Company Risk and Company Complexity on Audit

Fees with Moderation of Dividend Payment Policy

(Empirical Study of Non-Financial Companies Listed on The BEI IN 2020 - 2022)

Danar Gymnastiar, Muhsin, Gita Desyana

Universitas Tanjungpura, Indonesia

Email: b1034211015@student.untan.ac.id, muhs[email protected],

[email protected]c.id

Correspondence: b1034211015@student.untan.ac.id

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(SAK) (Sinaga & Rachmawati, 2018). The goal is to provide confidence in the reliability of financial

statements and prevent losses for users.

The examination of financial statements by public accountants results in audit fees borne by

the company (auditee) in exchange for audit services (Iskak, 1999). This fee is called the audit fee and

is paid by the entity to the public accountant, referring to the audit task carried out by the annual

report. Management Regulation Number 2 in 2016 IAPI stipulates compensation for financial

statement audit services as the basis for determining audit costs. As stated by Attya (2013) in

(Adminardi, 2019), The process of determining audit costs is subjective, where the amount is

determined based on the negotiation ability of the public accountant with the company. The amount

of audit fees is also influenced by the results of negotiations between the company and the auditor's

office, taking into account the level of risk and complexity of the company to reach a mutually

beneficial agreement.

Research related to audit fees shows a consistent relationship between the complexity of the

company and the amount of audit fees. This is evidenced by empirical findings from two previous

studies, namely (Ulfasari, 2014) and Immanuel (2014). Both studies found that company complexity

and the entity and size of the auditor's office positively impacted audit costs. Furthermore, in the

kaijan conducted by Marsono (2014), it was shown that company complexity affects audit costs more

strongly than the size of the KAP and the company. This shows that the company's complexity is a

fairly dominant component in determining the amount of audit costs.

Research related to audit fees has shown a consistent relationship between company risk and

the amount of audit fees. This is evidenced by empirical findings from previous studies, namely Kezia

Sibuea and Rizka Indri Arfianti (2021). The study found that entity risk could affect audit costs but

not significantly. These findings prove that businesses that take high risks need to consider the

potential for a decrease in audit fees when developing their business strategies. Research shows that

the dividend payment policy positively affects the amount of audit fees. This is evidenced by Mutia

Rahmi and Charoline Cheisviyanny (2018), who found that the stable and high dividend policy

strengthens the relationship with audit fees. Companies, through a stable and high dividend policy,

tend to have higher audit fees because they are considered riskier and require more intensive audits.

This study offers a new contribution to the audit fee literature by adopting the legitimacy theory

as the main theoretical framework. In contrast to previous research that used agency theory

(Cristansy & Ardiati, 2018; Yulianti et al., 2019b), this study offers a different perspective on

understanding the relationship between company complexity, corporate risk, and audit fees.

The audit fee guidelines issued by IAPI (Regulation Number 2 of 2016) signify a new chapter

for the audit industry in Indonesia. However, the guidelines still have limitations in overcoming

significant uncertainty in determining audit fees. As revealed by Attya (2013), the process of

determining audit fees is still not objective, where the amount is determined based on the negotiating

ability of general accountants and companies. Given this, studying factors that affect audit fees is

crucial. This research has the potential to help formulate more comprehensive guidelines, increase

transparency, and improve the efficiency of the audit industry. The contribution of this research is

expected to overcome the uncertainty of audit fees in Indonesia so that the audit industry becomes

more transparent, efficient, and fair for all parties involved. The purpose of this study is to re-evaluate

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various variables that can affect audit costs in non-financial sector entities on the Indonesia Stock

Exchange 2020 - 2022. The determinants tested were the complexity of the company, the company's

risk, and the dividend payment policy.

This study differs from previous research in several significant ways. First, this study adopts

the theory of legitimacy as the main theoretical framework, which differs from previous studies using

agency theory. Legitimacy theory emphasizes the importance of companies acquiring and

maintaining legitimacy in the eyes of stakeholders, especially in the context of the company's risks

and complexities that can affect audit costs. Thus, this study provides a new perspective on

understanding the relationship between corporate complexity, corporate risk, and audit costs and

how dividend payment policies can moderate those relationships.

2. Materials and Methods

Type of Research

This test is classified as causative testing. Causative testing leads to analyzing the causal

relationship between independent and dependent variables. The purpose of the current study is to

determine the extent of the influence of two independent variables, namely company risk (X1) and

company complexity (X2), on the number of audit fees (Y) with the variable of moderating dividend

payment policy (Z) in non-financial sector entities listed on the IDX for the 2020 - 2022 period.

Population and Sample

This study involves several non-financial sector entities listed on the Indonesia Stock Exchange

(IDX) in the 2020-2022 period. The stratified random sampling method was used to obtain a

representative model. This method allows random sampling but still considers specific criteria that

have been predetermined, namely: Non-financial sector entities listed on the IDX 2022, entities that

release financial reports for the period of 2020 – 2022, entities that include auditing fees for the 2020

– 2022 annual report, entities must show financial reports using rupiah currency. According to the

criteria that have been set, the number of samples in this study is 10 companies in 3 research years,

namely 2020 - 2022, so the model used in the study is 30.

Types, sources, and techniques of data collection

This study utilizes documentary data obtained from reliable sources. This data is classified as

secondary data, which has been collected and processed by other parties (Purwanto, 2018). Model

compilation is carried out by means of documentation. This technique is carried out using a method

of collecting data from official sources, such as the official website of the company and the official

website of the IDX (idx.co.id).

Research Variables, Definition, and Measurement

Dependent Variables

Audit fees are wages given to auditors from the client company related to the provision of audit

services. This audit fee is the main source of income for KAP. In this study, the audit fee was tested

with logarithms from the audit fee itself (Yulianti et al., 2019b). Audit fees can be searched in the

company's annual report to find out the amount of audit fees incurred by the company.

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Independent Variables

1. Company Risk

Corporate risk is the potential loss faced by the company due to unexpected or uncertain

events. The risk level of an entity can be measured using various methods, one of which is by

using the leverage ratio. The leverage ratio measures a company's dependence on debt to fund

its operations. The larger the leverage ratio, the greater the company's financial risk level. The

DER (Debt-to-Equity Ratio) ratio is a commonly used leverage ratio (Rahmi & Cheisviyanny,

2018). The DER ratio is calculated by dividing the company's total liabilities by its total equity.

2. Company Complexity

Company complexity refers to the complexity of the company's structure and operations.

The more complex a company is, the more factors must be considered in assessing its

performance and risk. The complexity of a company arises from various sources, one of which

is the complexity of transactions. Companies with multiple subsidiaries generally have more

complex and diverse records than smaller entities. The complexity of transactions can be

tested in various ways, one is by calculating the number of subsidiaries. The larger the number

of children of an organizational entity, the more complicated the recording needs to be

audited (Kezia & Arfianti, 2021).

Moderation Variables

The dividend payment policy is a company's determination of how much profit will be given to

shareholders in the form of profits. This policy is usually set by the company's board of directors and

approved by the general shareholders meeting (GMS). Entities that share investment results regularly

generally have a good reputation and are considered more stable by investors. This can encourage

auditors to provide smaller audit fees because they consider the audit challenges lower. Investors

may consider companies that do not distribute dividends riskier (Fisabilillah et al., 2020). This can

encourage auditors to provide higher audit fees because they need to carry out stricter audit

procedures to ensure the credibility of the company's financial information.

3. Result and Discussion

Result

a. Descriptive Analysis

Table 1 Descriptive Statistics

X101

X201

Y01

Z01

Mean

1.233777

8.933333

19.94943

0.533333

Median

0.881750

8.000000

19.74860

1.000000

Maximum

5.725100

19.00000

21.96610

1.000000

Minimum

0.130300

2.000000

18.13300

0.000000

Std. Dev

1.187823

4.827603

1.157587

0.507416

Skewness

2.318653

0.585785

0.371044

-0.133631

Kurtosis

8.531047

2.702855

1.920003

1.017857

Jarque-Bera

65.12136

1.826087

2.146359

5.000399

Probability

0.000000

0.401301

0.341920

0.082069

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Sum

37.01330

268.0000

598.4830

16.00000

Sum Sq. Dev.

40.91680

675.8667

38.86020

7.465667

Observations

Source: Eviews data processing 12, 2024

This study involved 30 samples of companies. The dependent variable, audit costs, obtained a

mean of 19.94 and a standard deviation of 1.15. The minimum value of the audit fee is 18.13, and the

maximum value is 21.96. The independent variable, the risk of the company tested using the DER

ratio, has a mean of 1.23 and a standard deviation of 1.18. The maximum DER value of a non-financial

company is 5.72, and the minimum value is 0.13.

The next independent variable, company complexity, tested by how many subsidiaries each

model company holds, has a mean value of 8.93 with a standard deviation of 4.82. While the maximum

value of complexity is 19 and the minimum value is 2. The moderation variable used is an investment

yield payment policy, which has a mean value of 0.53 with a standard deviation of 0.50 and the

maximum investment yield payment policy is 1, and the minimum is 0.

b. Model Selection Test

1. Chow Test,

Table 2 Chow Test

Redundant Fixed Effects Tests

Equation Untitled

Test cross-section fixed effects

Effects Test

Statistic

d.f

Prob.

Cross-sections F

83.182600

(9,17)

0.0000

Cross-section Chi-square

114.225095

0.0000

Source: Eviews data processing 12, 2024

It is concluded from the Chow table test above that the two probability values, Cross Section F

and Chi-square, are 0.00 < 0.05. The best method is the fixed effect method. Therefore, the data

model selection is forwarded to the Hausman test.

2. Hausman Test

Table 3 Hausman Test

Correlated Random Effects – Hausman Test

Equation Untitled

Test cross-section random effects

Tets Summary

Chi-Sq. Statistic

Chi-sq. d.f

Prob.

Cross-section random

10.481461

0.0149

Source: Eviews data processing 12, 2024

According to Hausman's table test, the probability of Cross Section random is 0.00 < 0.05. The

best method used is the fixed effect method. Based on this, the best model/method that uses a fixed

effect model.

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c. Classical Assumption Test

1. Normality Test

Chart 1

Source: Eviews data processing 12, 2024

Based on the normality graph test above, a prob value was obtained. Jarque Bera 0.016 (>0.05)

concluded that the data was normally distributed.

2. Multicollinearity Test

Table 4 Multicollinearity Test

1.000000

-0.082560

-0.217166

-0.082560

1.000000

0.113553

-0.217166

0.113553

1.000000

Source: Eviews data processing 12, 2024

According to the multicollinearity table test, the correlation coefficients of X1 and X2 are -0.082

< 0.85, X1 and Z are -0.217 < 0.85, and X2 and Z are 0.113 < 0.85. It is concluded that data is free from

Multicollinearity

3. Heteroscedasticity

Chart 2

Source: Eviews data processing 12, 2024

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From the graph the residuals are known not to exceed the limits (500 and -500). Therefore, it

successfully passed the Heteroscedasticity test.

4. Autocorrelation Test

Table 5

Breusch-Godfrey Correlation LM Test:

Null hypothesis: No serial correlation at up to 2 lags

F-statistic

6.889710

Prob. F(2,24)

0.0043

Obs*R-square

10.94201

Prob.Chi-Square (2)

0.0042

Source: Source: Eviews data processing 12, 2024

Explained the value of Prob. Obs*R-squared of 0.0042 (< 0.05) was concluded that the test

passed the autocorrelation table test.

d. Multiple Regression Analysis

Table 6

Dependent Variable: Y

Method: Panel Least Squares

Date: 05/21/24 Time: 11:14

Sample : 2020 2022

Periodes Included: 3

Cross-sections included: 10

Total panel (balanced) observations: 30

Variable

Coefficient

Std. Error

t-Statistic

Prob.

19.14254

0.571157

33.51535

0.0000

0.270949

0.040952

6.616211

0.0000

0.050770

0.063031

0.805477

0.4331

0.149430

0.179198

0.833879

0.4174

X1Z

-0.060301

0.091048

-0.662298

0.5178

X2Z

-0.005680

0.014046

-0.404397

0.6916

Effects Specification

Cross-section fixed (dummy variable)

R-Squared

0.989085

Mean dependent var

19.94943

Adjusted R-Squared

0.978898

S.D. dependent var

1.157587

S.E. of regression

0.168159

Akaike Info criterion

-0.420962

Sum squared resid

0.424161

Schwarz criterion

0.279663

Log likelihood

21.31443

Hannan-Quinn criter.

-0.196834

F-statistic

97.08920

Durbin-Wats on stat

2.426706

Prob (F-statistic)

0.000000

Source: Source: Eviews data processing 12, 2024

Reducing the table data, then we get regression by:

Y = 19.1425406889 + 0.270948732396*X1 + 0.0507699400637*X2 + 0.149429521088*Z -

0.0603005408576*X1Z - 0.00567997122868*X2Z + [CX=F]

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Where:

X1 = Company Risk

X2 = Company Complexity

Z = Dividend Payment Policy

X1Z = Risk of the Company interacting with the Dividend Payment Policy

X2Z = The Complexity of the Company’s interactions on the Dividend Payment Policy

e. Model Feasibility Test

1. Determinant Coefficient Test (R

)

Tabel 7 Determinant Coefficient Test

R-Squared

0.989085

Adjusted R-Squared

0.978898

S.E. of regression

0.168159

Sum squared resid

0.424161

Log likelihood

21.31443

F-statistic

97.08920

Prob (F-statistic)

0.000000

Source: Eviews data processing 12, 2024

The Adjusted R square coefficient value is 0.9788, which is 97.88%. This means that the contribution

of the Independent Variable (X) that is ordered (Y) is 97.88%, while the remaining 2.12% is decided

by variables that have not been used in this study.

2. Coefficient Test Together (Test F)

Table 8 F-Test

R-Squared

0.989085

Adjusted R-Squared

0.978898

S.E. of regression

0.168159

Sum squared resid

0.424161

Log-likelihood

21.31443

F-statistic

97.08920

Prob (F-statistic)

0.000000

Source: Source: Eviews data processing 12, 2024

The F level is 97.089 > the F table with 2.975 and the sig. 0.000 < 0.05 level, then H0 is rejected and

H1 is accepted.

3. Partial Regression Coefficient Test (t-Test)

Table 9 Partial Regression Coefficient Test

Dependent Variable: Y

Method: Panel Least Squares

Date: 05/21/24 Time: 11:14

Sample: 2020 2022

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Periodes Included: 3

Cross-sections included: 10

Total panel (balanced) observations: 30

Variable

Coefficient

Std. Error

t-Statistic

Prob.

19.14254

0.571157

33.51535

0.0000

0.270949

0.040952

6.616211

0.0000

0.050770

0.063031

0.805477

0.4331

0.149430

0.179198

0.833879

0.4174

X1Z

-0.060301

0.091048

-0.662298

0.5178

X2Z

-0.005680

0.014046

-0.404397

0.6916

Source: Source: Eviewss data processing 12, 2024

Effect of Independent variables on partial dependence:

a. The assessment of the t-test on the Company Risk variable (X1) obtained a t-level of 6.616 > t-

table 2.048 and sig. 0.000 < 0.05, then H0 was rejected and H1 was accepted, meaning that

(X1) had an effect on (Y).

b. The t-test results on the Company Complexity variable (X2) obtained a calculated t-value of

0.805 < the t-table, which is 2.048, and a value of sig. 0.433 > 0.05, then H1 is rejected and

H0 is accepted, meaning that (X2) has no effect on (Y).

c. The results of the t-test on the variable of the Company's Risk Policy (X1) which interacts (X1)

with the Dividend Payment Policy (Z) obtained a calculated t-value of 0.662 < the t table which

is 2.048 and a value of sig. 0.517 > 0.05, then H1 is rejected and H0 is accepted, meaning

that (X1Z) has no effect on (Y).

d. The results of the t-test on the variable of the Company's Complexity Policy (X2) which

interacts with the Dividend Payment Policy (Z) obtained a calculated t-value of 0.404 < the t-

table which is 2.048 and a value of sig. 0.691 > 0.05, then H1 is rejected and H0 is accepted,

meaning that (X2Z) has no effect on (Y)

Discussion

a. The Effect of Corporate Risk on Audit Fees

Referring to the achievement of hypothesis research with Eviews 12 software, a significant

positive relationship was obtained between company risk and audit costs. This means that with a high

company risk, the audit costs that the entity must incur also increase. Company risk in this test is tested

with leverage ratio (DER). This ratio describes the level of liability to the entity's capital, and is an

indicator of the entity's financial risk level. A large DER ratio results in a higher level of financial risk

for the company.

The positive relationship between company risk and audit fees can be explained by several

reasons. First, high-risk companies generally have a more complex capital structure, requiring greater

audit time and manpower. Second, high-risk companies are more susceptible to fraud and errors, so

auditing must carry out strict audit procedures to ensure the fairness of financial statements. Third,

high-risk companies generally have a worse reputation, so auditors may set a larger auditing price to

compensate for that reputation (Cristansy & Ardiati, 2018).

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b. The Effect of Company Complexity on Audit Fees

Referring to the achievement of hypothesis research using Eviews 12, a significant negative

relationship was obtained between the complexity of the entity and the audit cost. This means an

entity's complexity level, which affects the low cost of auditing that needs to be carried out by the

organizational entity. The company's complexity in this study is measured using the number of

subsidiaries. So, if the entity audits more subsidiaries, it will impact the complexity of its structure

and the amount of information that needs to be audited.

Several reasons can explain the negative relationship between entity complexity and audit

costs. First, companies with complex structures generally have more standardized systems and

procedures so auditors can conduct audits more effectively. Second, companies with complex

structures generally have a more professional and experienced management team, so auditors get

information more easily and accurately. Third, companies with complex structures generally have

stronger internal control systems, so auditors have a lower risk of finding fraud and errors (Ayu &

Septiani, 2018).

c. The Effect of Corporate Risk on Audit Fees Moderated by the Dividend Payment Policy,

Referring to the achievement of hypothesis testing using Eviews 12, a significant negative

relationship was obtained between company risk and audit fees, and the dividend payment policy

moderated this relationship. This means that the effect of a company's risk on audit costs depends on

whether or not the entity shares the investment proceeds with shareholders. The company's risk, as

previously explained, is tested using leverage ratio (DER). The policy for the payment of investment

returns is tested by determining whether a company in a particular year distributes dividends or not.

Moderation in this study means that the influence of corporate risk on audit fees varies depending on

the value of the moderator's variable, namely the dividend payment policy (Khotimah, 2014).

In entities that do not pay dividends, the risk of the entity having a strong negative outcome to

the cost audit is strong. This means that the greater the company's risk, the lower the audit costs. The

reason is the same as explained earlier: high-risk companies without dividends have complex capital

structures, are prone to fraud, and have a bad reputation (Jemada V.Maria, Yaniartha, 2013). In

companies that distribute dividends, the relationship between corporate risk and audit fees becomes

weaker. This means that even though the company's risk is high, companies that pay dividends may

still be subject to higher audit fees. The reason may be that investors have more trust in companies

that pay dividends, so auditors need to conduct stricter audits to ensure the credibility of the

company's financial information.

d. The Effect of Company Complexity on Audit Fees Moderated by Dividend Payment Policy

Referring to the results of the hypothesis testing research using Eviews 12, a significant negative

relationship was obtained between the complexity of the company and the audit cost, and the policy

for the payment of investment returns moderated this relationship. This means that the impact of an

entity's complexity on audit costs depends on whether the entity shares the investment results with

shareholders or not. As previously explained, a company's complexity is measured using the number

of subsidiaries. The dividend payment policy is measured by determining whether a company in a

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given year distributes dividends. Moderation in this assessment means that the influence of company

complexity on audit costs varies depending on the value of the moderator's variable, namely the

dividend payment policy (Ulfasari & Marsono, 2014).

Corporate complexity has a strong negative relationship with audit costs in companies that do

not distribute dividends. This means that the greater the complexity of an entity, the lower the value

of the audit fee. The reason is the same as previously explained: a complex company without

dividends has standardized systems and procedures, a professional management team, and a strong

internal control system. The relationship between corporate complexity and audit fees is weaker in

dividend-paying companies. This means that despite the high complexity of the company, dividend-

paying companies may still be subject to higher audit fees (Immanuel & Yuyetta, 2014). The reason may

be that investors have more trust in companies that pay dividends, so auditors need to conduct

stricter audits to ensure the credibility of the company's financial information.

Limitations

This research still has limitations that need to be corrected for future researchers, namely: This

study has several limitations that need to be acknowledged. First, the assessment level is quite short,

only covering three years from 2020 to 2022. This may limit the research's ability to generalize

findings to a wider population. The sample size is small, only 10 companies out of a population of 30

companies. This can increase the risk of sampling errors and reduce the statistical power of the

research.

4. Conclusion

The research and hypothesis testing results are as follows: 1) Corporate risk positively and

significantly impacts audit costs for non-financial entities listed on the Indonesia Stock Exchange in

2020 - 2022. 2) The company's complexity hurts audit fees for non-financial entities on the Indonesia

Stock Exchange in 2020 - 2022. 3) The company's risk of negatively impacting audit fees is moderated

by the dividend payment policy of non-financial entities in the Indonesia Stock Exchange in 2020 -

2022. 4) Entity complexity negatively impacts audit fees as moderated by the dividend payment

policy for non-financial entities on the Indonesia Stock Exchange in 2020 - 2022.

5. References

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Imbalan Jasa Audit.

Ayu, P. P., & Septiani, T. (2018). Pengaruh Ukuran Dewan Komisaris, Komite Audit, Dan Kap Terhadap

Fee Audit Eksternal. Jurnal Akuntansi, 12(1), 1–15. https://doi.org/10.25170/jara.v12i1.55

Cristansy, J., & Ardiati, A. Y. (2018). Pengaruh Kompleksitas Perusahaan Ukuran Perusahaan dan

Ukuran KAP terhadap Fee Audit pada Perusahaan Manufaktur yang Terdaptar di BEI Tahun

2012-2016. Modus198, 30(2), 198–211.

Fisabilillah, P. D., Fahria, R., & Praptiningsih, P. (2020). Pengaruh Ukuran Perusahaan, Risiko

Perusahaan, dan Profitabilitas Klien Terhadap Audit Fee. Jurnal Ilmiah Akuntansi Kesatuan, 8(3),

361–372. https://doi.org/10.37641/jiakes.v8i3.388

Immanuel, R., & Yuyetta, E. N. A. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Penetapan Audit

Fees. Diponegoro Journal of Accounting, 3(3), 1–12.

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