UKURAN PERUSAHAAN, UKURAN KAP, KOMPLEKSITAS PERUSAHAAN DAN AUDIT TENURE BERPENGARUH TERHADAP AUDIT FEE

Abstract

This research aimed to examine the effect of firm size, KAP size, company complexity, adn audit tenure on the audit fee. While, the firm size was meansured by total asset, KAP size was meansured by some differences of big four KAP and non big four KAP, company complexity was meansured by total receivables with total inventory and divided by total company asset, and audit tenure was meansured by calculation of angagement period between auditor and client. The research was quantitative. Moreover, the data collection technique used porposive sampling, in which the sample was based on criteria given. In line with, there were 40 samples from 10 basic and chemical companies which listed on Indonesia Stock Exchange 2014-2017. Furthermore, the data analysis technique used multiple linear regression with SPSS 22. The research result concluded the firm size had positive effect on the audit fee. In addition, KAP size had positive effect on the audit fee. On the other hand, company complexity as well as audit tenure did not affect the audit fee.
Keywords: firm size, KAP size, company complexity, audit tenure, audit fee