PENGARUH FUNGSI AUDIT INTERNAL, KOMPLEKSITAS DAN UKURAN PERUSAHAAN TERHADAP FEE AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)
Abstract
This research was aimed at analyzing the effects of internal audit function, complexity and size of companies toward audit fee in the annual report of manufacturing companies listed in Indonesia Stock Exchange in the period of 2013-2015. The function of internal audit is measured using internal audit activities in companies in the current year, complexity is measured using the number of subsidiary companies and the size of companies is measured with the total asset then it is changed into natural logarithm.
The number of manufacturing companies that becomes the sample of this research consists of 20 companies with observation during 3 years and the sampling method was done using Purposive Sampling. The analysis instrument was using Multiple Regression with SPSS program version 22. Based on the analysis, the result of company size has positive significant effect towards audit fee, while the function of internal audit and complexity does not significantly effect audit fee.