INFLUENCE OF INTERNAL AUDIT FUNCTION, COMPLEXITY OF THE COMPANY, SIZE OF THE AUDIT FEE
Keywords:
audit fee, company complexity, internal audit function, size of public accounting firmAbstract
This research aims to examine the relationship between the internal audit function, company complexity, and the size of the public accounting firm with audit fee for manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. This research uses purposive sampling method with internal audit function, company complexity, and size of public accounting firm as independent variable and auditor fee as dependent variable. The results of this study indicate that the internal audit function has a negative effect on audit fee, company complexity, and the size of the Public Accounting Firm have a positive effect on audit fee. From the results of this study has proven the hypothesis that has been proposed. With the results of this study, it can be proven that the role of the external auditor is very important and has a great responsibility, leading to higher audit fee as well.