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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Bisnis
Devi Sulistyo Kalanjati
Faculty Of Economics And Business Universitas Airlangga
Humanities Economics, Econometrics & Finance Education Social Sciences

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AUDIT FEES AND COMPANIES’ ACCESS TO FINANCE Devi Sulistyo Kalanjati; Reyhan Ario Bramantio
Berkala Akuntansi dan Keuangan Indonesia Vol. 8 No. 1 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i1.44669

Abstract

This paper aims to study the impact of audit fees on companies' ability to access finance by reducing their capital constraints. This study employs a dataset of listed non-financial Indonesian companies from 2016 to 2020. Unlike previous studies, which mostly examined this phenomenon in developed economies, this paper focuses on a country with a two-tier corporate governance model where the capital market is not a major source of financing and the disclosure of audit fees is still voluntary. In such a setting, the decision to disclose audit fees is in the hand of the companies' management, and various motivations behind the decision will differently impact different users of financial information. This paper focuses on whether the information related to audit fees is a good signal for capital providers. Following the limited attention theory, this study argues that capital providers will consider the information about audit fees as a more reliable proxy for audit efforts that subsequently affect their investment decision. The hypothesis is that audit fees are negatively associated with companies' financial constraints. The findings indicate that capital providers see higher audit fees as signals of high-quality audits that enhance the credibility of financial statements and positively impact companies' access to finance. Key Words: Audit Fees, Capital Constraint, Access to Finance, Audit Quality, Limited Attention Theory
Audit Partner Gender, Gender Diversity in the Board and Auditor Report Lag Kalanjati, Devi Sulistyo; Putra, Ramadhan Ghea Ananda; Anam, Mohamad Khoirul
Jurnal Akuntansi dan Bisnis Vol 24, No 2 (2024)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v24i1.1304

Abstract

ABSTRACT This research investigates the impact of audit partner gender on audit report lag and explores whether the gender diversity of the board of directors can moderate this relationship. The study was motivated by the low representation of female audit partners in Indonesia and the need for a more efficient audit process. The research used a quantitative approach and focused on non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The sample size was 2,430 observations (company-years) and was determined using the purposive sampling. The results indicated a positive association between female audit partners and audit report lag, suggesting that female audit partners may conduct more detailed audit work, leading to longer processing times than male audit partners. Additionally, the gender diversity of the board of directors was found to weaken the influence of the gender of audit partners on audit report lag. Collaboration between female audit partners and a board of directors comprising females may promote a more efficient audit process. The study suggests that regulators and professional organisations could consider implementing quotas to encourage greater female participation in the audit process.
Co-Authors Anam, Mohamad Khoirul Putra, Ramadhan Ghea Ananda Reyhan Ario Bramantio