2 Citations (Scopus)


The purpose of this study is to investigate the effect of pension plans on audit fees. The research population is 487 observations from 263 companies listed in the Indonesian Stock Exchange from the period of 2014 to 2016. Multiple regression analysis is used to analyse this study. The first results analysis showed that companies using both pension plans have a higher audit fee and the second analysis showed the pension deficit effect on audit fees in companies using defined benefit, while if companies are using both pension plans, the pension deficit didn't affect the audit fee. This research concludes that the auditor in Indonesia is likely to see more risk in companies using both pension plans, rather than companies using defined benefit only and the pension deficit matters to the auditor when companies use defined benefit only.

Original languageEnglish
Pages (from-to)311-328
Number of pages18
JournalInternational Journal of Innovation, Creativity and Change
Issue number12
Publication statusPublished - 2020


  • Audit fee
  • Defined benefit
  • Defined contribution
  • Pension deficit
  • Pension plan


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