Vanesa Panjaitan, Lenawati Haryanto


Determinants of audit fees can be a reference for auditors and auditees. However, there are less literature discuss about audit fees. Thus, the study aims to find empirical evidence of the influence of KAP status, company complexity, industry type, company risk, company profitability, company size, external audit report lag, and audit committee independence on audit fees in non-financial companies listed on the Indonesia Stock Exchange. By using purposive sampling method as the research sampling method, the number of research samples for 2 (two) years was 55 (fifty five) companies. Analysis of the data used is multiple linear regression with t test tool. The audit fee mechanism is measured by the natural logarithm of professional fees, KAP status is measured using a dummy variable with companies using Big-4 KAP audit services coded 1, if non Big-4 is coded 0. Company complexity is measured using a dummy variable, code 1 for companies which have subsidiaries and 0 for companies that do not have subsidiaries. Company risk is measured using leverage by comparing total debt to total equity. By using the company's profitability as measured by net income after tax compared to total assets. Company size is measured using the logarithm of the company's total assets. As for the external audit report lag, which is measured based on the number of days it takes to prepare financial statements. The independence of the audit committee is measured using the percentage between the number of meetings of independent audit committee members and the total number of audit committee members. The results of this study indicate that KAP status, company complexity, industry type, company risk, company profitability, external audit report lag, and audit committee independence have no significant effect on audit fees, but company size has a significant effect


audit fee, the independence of the audit committee, status of public accounting firm

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