PENGARUH INDEPENDENSI DEWAN KOMISARIS, INTENSITAS PERTEMUAN KOMITE AUDIT, KOMPLEKSITAS USAHA DAN MANAJEMEN LABA TERHADAP FEE AUDIT
Abstract
This study aims to analyze the influence of independence of the board of commissioners, the intensity of audit committee meeting, business complexity and earning management to audit fees in the manufacturing company annual report which is listed on the Indonesia Stock Exchange (IDX). This research used 165 samples of companies that listed on Indonesia Stock Exchange on a 2012-2016 period with purposive sampling method. Moreover, this study tool analysis used multiple regression in SPSS program 15 version.
This study shows the influence of independence of the board of commissioners, the intensity of audit committee meeting, and earning management did not have any effect on audit fees. Nevertheless, business complexity variable has positive and significant effect on audit fees. This study also demonstrate that the firm size as a control variable does not has any impact on audit fees.