Pengaruh Audit Fee Stickiness Terhadap Kualitas Audit

Ayudia Putri Aliffia Jannah, Iman Harymawan


This study aims to obtain empirical evidence regarding the  association between Audit Fee Stickiness (which is divided into Upward and Downward stickiness) with Audit Quality. Audit fee stickiness is  measured by capturing  the percentage change in actual audit fees in reaction to a 1% increase or decrease in expected audit fees. Whereas audit quality is measured by discretionary accruals using the model of Modified Jones. 652 samples were selected from listed companies on the Indonesia Stock Exchange during 2014 – 2018. The research finding shows that audit fees are less sticky upward in Indonesia. Whereas less sticky upward of audit fees positively associated with audit quality and less sticky downward of audit fees were negatively associated with audit quality.


Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh kekakuan harga audit (Audit Fee Stickiness), yaitu Upward dan Downward stickiness terhadap Kualitas Audit. Audit fee stickiness diukur dengan perubahan prosentase actual audit fees sebagai reaksi terhadap kenaikan atau penurunan minimal 1% dari expected audit fees. Sedangkan untuk Kualitas Audit diukur menggunakan discretionary accruals model Modified Jones. Sebanyak 652 sampel dipilih dari perusahaan yang terdaftar di BEI selama tahun 2014 – 2018. Hasil penelitian menunjukkan bahwa audit fee di Indonesia cenderung untuk bersifat less sticky upward. Dengan hasil temuan yaitu terdapat pengaruh positif terhadap kualitas audit apabila kekakuan harga audit bersifat less sticky upward. Serta terdapat pengaruh negatif terhadap kualitas audit apabila kekakuan harga audit  bersifat less sticky downward.


Audit fee stickiness;Audit quality;Price stickiness

Full Text:



Altman, E. I., Iwanicz-Drozdowska, M., Laitinen, E. K., & Suvas, A. (2017). Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman’s Z-Score Model. Journal of International Financial Management and Accounting, 28(2), 131–171.

Al - Thuneibat, A. A. Al-Issa dan Baker. (2011). “Do audit tenure and size contribute to audit quality? Empirical evidence from Jordan”. Managerial Auditing Journal, Vol. 26, No. 4, h. 317–334

Anderson, M. C., Banker, R. D. and Janakiraman, S.N. (2000), “Are selling, general, and administrative costs ‘sticky’?”, Journal of Accounting Research, Vol. 41 No. 1, pp. 47-63

Anshori, M. & S. Is. (2019). Metodelogi Penelitian Kuantitatif edisi 1. Surabaya: Airlangga University Press.

Antle, R., Gordon, E., Narayanamoorthy, G. and Zhou, L. (2006), “The joint determination of audit fees, non-audit fees and abnormal accruals”, Review of Quantitative Finance and Accounting, Vol. 27 No. 3, pp. 235-266.

Asthana, S. C., K. K. Raman, and H. Xu. 2015. U.S.-listed foreign companies “choice of a U.S.-based versus home country-based Big N principal auditor and the effect on audit fees and earnings quality”. Accounting Horizons 29 (3): 631– 666. acch-51105

Asthana, S. C., and J. P. Boone. 2012. Abnormal audit fee and audit quality. Auditing: A Journal of Practice & Theory 31 (3): 1–22.

Bedrossian, A., and D. Moschos. 1988. Industrial structure, concentration and the speed of price adjustment. The Journal of Industrial Economics 36 (4): 459– 475.

Borenstein, S., A. C. Cameron, and R. Gilbert. 1997. Do gasoline prices respond asymmetrically to crude oil price changes? The Quarterly Journal of Economics 112 (1): 305–339.

Causholli, M., D. M. Martinis, D. Hay, and W. R. Knechel. 2010. Audit markets, fees and production: Towards an integrated view of empirical audit research. Journal of Accounting Literature 29: 167–215.

Chang, H., Guo, Y., & Mo, P. L. L. (2019). Market competition, audit fee stickiness, and audit quality: Evidence from China. Auditing, 38 (2), 79–99.

Chang, H., Y. Kao, R. Mashruwala, and S. Sorenson. 2017. Technical inefficiency, allocative inefficiency, and audit pricing. Journal of Accounting, Auditing & Finance (forthcoming).

Chen, C. J. P., X. Su, and X. Wu. 2007. Market competitiveness and Big 5 pricing: Evidence from Chinese binary market. The International Journal of Accounting 42 (1): 1–24.

Choi, J. H., J. B. Kim, and Y. Zang. 2010. Do abnormally high audit fees impair audit quality? Auditing: A Journal of Practice & Theory 29 (2): 115–140.

Craswell, A., Francis, J. and Taylor, S. (1995), “Auditor brand name reputation and industry specialization”, Journal of Accounting and Economics, Vol. 20, pp. 297-322.

Dechow, P., and I. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review 77 (s-1 Supplement): 35– 59.

Dechow, P.M. 1995. Accounting earnings and Cash flows as Measures of Firm Performance: the Role of Accounting Accruals, Journal of Accounting and Economics, 10:3-36.

De Villiers, C., D. Hay, and Z. Zhang. 2014. Audit fee stickiness. Managerial Auditing Journal 29 (1): 2–26. MAJ-08-2013-0915.

Gavious, I. (2007). Alternative Perspective to Deal with Auditors’ Agency Problem. Critical Perspectives on Accounting, 18(4), 451-467.

Ghosh, A., and S. Lustgarten. 2006. Pricing of initial engagement by large and small audit firms. Contemporary Accounting Research 23 (2): 333–368.

Ghosh, A., and R. Pawlewicz. 2009. The impact of regulation on auditor fees: Evidence from the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory 28 (2): 171–197.

Gupta, P. P., et al. (2009). You Get What You Pay For: An Examintion of Audit Quality When Audit Fee is Low. 1-45.

Hasan, I. (2001). Pokok - Pokok Materi Statistik 2 (Statistik Inferentif) (2nd ed.). Jakarta: PT Bumi Aksara.

Hay, D., Knechel, W.R. and Wong, N. (2006), “Audit fees: a meta-analysis of the effect of supply and demand attributes”, Contemporary Accounting Research, Vol. 23 No. 1, pp. 141-191.

Huang, H., K. Raghunandan, T. C. Huang, and J. R. Chiou. 2015. Fee discounting and audit quality following audit firm and audit partner changes: Chinese evidence. The Accounting Review 90 (4): 1517–1546.

Kinney, Jr., W., and R. Libby. 2002. Discussion of the relation between auditors’ fees for non-audit services and earnings management. The Accounting Review 77 (s-1 Supplement): 107–114.

Lavoie, M. 2015. Post-Keynesian Economics: New Foundations. Cheltenham, U.K.: Edward Elgar.

Petersen, K., Feldt, R., Mujtaba, S., & Mattsson, M. (2008, June). Systematic mapping studies in software engineering. In 12th International Conference on Evaluation and Assessment in Software Engineering (EASE) 12 (pp. 1-10).

Pruitt, D., and P. Carnevale. (1993). Negotiation in Social Conflict. Pacific Grove. CA: Books/Cole Publishing.

Suharli, Michael dan Nurlaela.(2008).”Konsentrasi Auditor dan Penetapan Fee ; Investigasi Pada BUMN”. JAAI Volume 12 No. 02, Desember 2008: 133 –

Trisnaningsih, Sri. 2007. Independensi Auditor Dan Komitmen Organisasi Sebagai Mediasi Pengaruh Pemahaman Good Governance, Gaya Kepemimpinan Dan Budaya Organisasi Terhadap Kinerja Auditor. Unhas Makassar, 26-28 Juli 2007. Universitas Pembangunan Nasional “Veteran”, Jawa Timur.

Wathne, K.H. dan Heide, J.B. (2000). “Opportunism in interfirm relationships: forms, outcomes, and solutions”. Journal of Marketing. Vol. 64, pp. 36- 51.

Williamson, O.E. (1985). The Economic Institutions of Capitalism. The Free Press. New York.


Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

Creative Commons License
JAB on is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic