Abstract:
This research aims to prove empirically the influence of corporate size, corporate profitability, corporate risk, corporate complexity, ownership, public accounting firm size, external audit report lag, audit committee independence towards the audit fees. Sample gained from companies that reported their performance in the form of financial statements in Indonesia Stock Exchange (IDX) in the period of 2013 – 2017. The method used in this research is purposive sampling so then 20 companies obtained and use linear regression as the analytical method. The result of this research shows that corporate complexity, ownership type, public accounting firm size, and audit committee independence have a negative significant influence on the audit fees. In the other hands, corporate size, corporate profitability, corporate risk, and audit report lag has a positive significant influence on audit fees.
