Pengaruh Utang Usaha, Profitabilitas, dan Other Comprehensive Income Terhadap Audit Fee pada Industri Fast Moving Consumer Goods di Bidang F&B

Ricky Bryan D.P. Tampubolon; Annisa Intan Kirana; Kiki Septia Ihwan; Moh Wildan Muzakka Khaizulmuna; Yesha Novita Rusmana

doi:10.61132/anggaran.v3i4.2012

Authors

Ricky Bryan D.P. Tampubolon Institut Pertanian Bogor
Annisa Intan Kirana Institut Pertanian Bogor
Kiki Septia Ihwan Institut Pertanian Bogor
Moh Wildan Muzakka Khaizulmuna Institut Pertanian Bogor
Yesha Novita Rusmana Institut Pertanian Bogor

DOI:

https://doi.org/10.61132/anggaran.v3i4.2012

Keywords:

Accounts Payable, Audit Fee, FMCG, OCI, Profitability

Abstract

This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.

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