What Factors Influence the Determination of Audit Fees

Authors

  • Ellyanna Junita Universitas Bunda Mulia, Indonesia
  • Devica Pratiwi Universitas Bunda Mulia, Indonesia

DOI:

https://doi.org/10.38035/dijefa.v4i1.1751

Keywords:

Audit Fee, Corporate Complexity, Internal Audit, Profitability, Company Risk

Abstract

The purpose of this study is to test the influence of variables that are factors in determining the value of audit fees in food and beverage sub-sector manufacturing companies listed on the IDX for the 2017-2021. This study focuses on four independent variables, company complexity, internal audit, profitability, and company risk, and one dependent variable, audit fee. The collected data was further processed using purposive sampling techniques, resulting in a population of 12 companies or as many as 300 samples. Then, these data were processed with IBM SPSS software version 25, and it was found that the complexity of the company had a positive and significant effect on the audit fee, the internal audit had a negative and significant effect on the audit fee, and the company's profitability and risk did not affect the audit fee.

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Published

2023-04-28

Issue

Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2023)

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