ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BIAYA AUDIT EKSTERNAL (Studi Empiris pada Perusahaan Non Finansial yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016)

Abstract

The purpose of this study is to examine determinants that affect external audit fees. The independent variables are corporate size, corporate profitability, corporate risk, corporate complexity, industry type, status of the audit firm and audit committee independence. This study used secondary data from non-financial company`s annual report listed in Bursa Efek Indonesia in 2016. This study used purposive sampling method. This study used multiple regression analysis method to examine the relation between independent variables and dependent variable. The result showed corporate size, corporate complexity and status of the audit firm had significant positive relation to audit fees. The result showed industry type and audit committee independence had significant negative to audit fees. This study also showed corporate profitability and corporate risk had no significant relation with audit fees.