JANUARTI, Indira (2018) The Effect of Size, Profitability, Risk, Complexity, and Independent Audit Committee on Audit Fee. Jurnal Dinamika Akuntansi, 10 (2). pp. 136-145. ISSN 2502-6244

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Abstract

Research on audit fees is important because it relates to professionalservices provided by public ac• countants. Whereas the transparency of information about audit fees in the companysfinancial state• ments in Indonesia openly and apart from other service fees has only been done in the last few years, so there has not been much research related to this. Therefore, this study aims to examine the effect of size, profitability, company ris.k, company complexity, and independent audit committee on auditfees. A sample of 136 manufacturingcompanies listed on the Indonesia Stock Exchange in 2014-2016. Mul• tiple regression analysis is used to test the hypothesis. The results of this study indicate that the size of the company, profitabilityc, omplexity of the co,npany has a positive effect on auditfees. Company risk and an independent audit committee have no effect on audit fees.

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