PENGARUH UKURAN KAP, UKURAN PERUSAHAAN, DAN ANAK PERUSAHAAN TERHADAP PENETAPAN AUDIT FEE PADA PERUSAHAAN MANUFAKTUR

Abstract

This research aimed to find out the factors which affect on the decision of external audit fee at manufacturing companies stated in Indonesia Stock Exchange 2014-2016. The factors which affected on the decision of external audit fee were the size of KAP, company size, and the branch company. The KAP size was divided into big four and non bigfour public accounting companies. While, the company size was based on the total asset and whether a company had a branch or not. The population were food and baverage manufacturing companies which were stated in Indonesia Stock Exchange 2014-2016. By using purposive sampling method, the sample of financial report involved 33 companies. While, the variables were divided into two: dependent and independent. Moreover, the research was quantitative descriptive and the data analysis technique use multiple regression linier with SPSS for Windows Release 21.0. The research result conluded that the office size of public accountant and the company size had positive and significant effect on audit fee. On the other hand, the branch company did not have significant effect on audit fee.
Keywords: Audit fee, The size of KAP, The company size, The branch company