Audit Fee Differences Between Pre and Post Covid-19 Pandemic

Muhammad Mukhlis

doi:10.24843/

Authors

Muhammad Mukhlis Faculty of Economic and Bussines, Airlangga University, Indonesia

DOI:

https://doi.org/10.24843/

Keywords:

Audit Fees, COVID-19, Financial Reporting, Business Conditions, Indonesian Listed Companies

Abstract

This research aims to determine the dynamics of audit fees at listed companies in Indonesia in the post-COVID-19 era. Specifically, this study examines whether there are significant differences in audit fees between the pre-pandemic and post-pandemic periods, taking into account various factors that might influence these fees. This research uses quantitative methods with a comparative approach to analyze differences in audit fees. This research focuses on a sample of public companies listed on the Indonesia Stock Exchange. The research results show that there is no statistically significant difference in audit fees between the pre- pandemic (2017–2019) and post-pandemic (2020–2021) periods. Audit fees did not differ before COVID-19 and after the pandemic due to auditors utilizing technology in carrying out audit procedures, rapid economic recovery, adaptive business strategies, and industry-specific impacts. This research is an empirical insight into the impact of COVID- 19 on audit fees in Indonesia.

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