Intangible assets, risk management committee, and audit fee

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

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