This research aims to know the influence of corporate governance (independent commissioner, board of commissioners and the audit committee) and financial performance (company size, leverage and profitability) of the audit fee. This research use the proportions of independent commissioners, the size of the board of commissioners of the size of the audit committee, the company's leverage ratio, size and profitability as the independent variable and the dependent variable as the audit fee. This research is the replication of research Yusuf (2016) by replacing the object of research into manufacturing company in Indonesia and Singapore as well as replacing some of the independent variables. This study uses secondary data and the selection of the sample using a purposive sampling method that originated in the financial report of manufacturing companies listed on the Indonesia stock exchange and Singapore Exchange year 2014 to 2016. This research consists of 320 companies in Indonesia and 189 companies in Singapore. Analytical tools used in this research is multiple regression analysis on the level of significance of 5%. The research results of testing the hypothesis that the size of the board of commissioners and the size of the company in Indonesia and Singapore against the positive effect of the audit fee. While in this study other independent variables such as the proportion of independent commissioners, audit committee size, leverage and profitability in Indonesia and Singapore didn’t get the results that the influential variables on the audit fee