JANUARTI, Indira (2019) ROLE OF AUDIT COMMITTEESS TO AUDIT FEE BASED ON SUPPLY- DEMAND APPROACH MANUFACTURING COMPANY IN INDONESIA. 3nt ICFMB.

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Abstract

The purpose of this study is to examine and provide empirical evidence of the influence of the size of the independent audit committee the frequency of audit committee meetings the expertise of the audit committee on audit costs with the supply-demand approach. The number of samples is
130 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2017. Analysis tool using multiple linear regression. Empirical evidence shows that the size of the independent audit committee has a positive effect on audit fees. While the frequency of meetings and expertise of the audit committee did not affect the audit fees. The results showed that in determining audit costs
using the bidding approach namely by choosing a quality public accountant so that the audit fees

are large.

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