Analysis of the Relationship between KAP Reputation and Audit Fees on Audit Service Competition at Indonesian Public Accounting Firms

Abstract

This study aims to analyze the relationship between KAP reputation and audit fees on audit service competition in Indonesia with a quantitative approach using normality test, linearity test, multicollinearity test and multiple regression analysis with a sample of 216. The results show that there is a positive relationship between KAP reputation and audit service competition of 0.75, meaning that the first hypothesis is accepted. Audit fees and audit service competition show a result of -0.43, meaning that the second hypothesis is rejected. This is because audit payments are dynamic and not transparent.