PENGARUH KOMPLEKSITAS PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL , DAN KOMITE AUDIT TERHADAP FEE AUDIT (Studi Kasus Pada Perusahan Manufaktur yang Terdaftar di BEI Tahun 2014-2017)

Abstract

This study aims to analyze the influence of corporate complexity,
institutional ownership, and audit committee on audit fees on manufacturing
companies listed on the Indonesia Stock Exchange in 2014-2017. This study uses
secondary data, namely audited financial statements that can be accessed through
the Indonesia Stock Exchange website www.idx.co.id. The population for this
study were 152 manufacturing companies. The sampling method used in this study
was purposive sampling. Based on this method, 39 companies were obtained as
samples, with an observation period of 4 years. Thus, the numbers of this study is
156 units of analysis. Then the variables in this study were tested using multiple
linear regression analysis using SPSS 24.0. The results of the study showed that
the complexity of the company and the audit committee had an effect on audit
fees. Whereas institutional ownership variable does not have a significant effect
on audit fees.
Keywords : audit fees, company complexity, institutional ownership, and audit
committee