PENGARUH UKURAN PERUSAHAAN, DAN STRUKTUR KEPEMILIKAN TERHADAP AUDIT FEE

Abstract

This research examines the effect of firm size, and ownership structure on the audit fee. Firm size was measured by Ln (Total Assets), and ownership structure was measured by managerial and institutional ownership. The research applies quantitatively. It is a study that emphasizes hypothesis testing and is accompanied by data analysis with statistical and mathematical procedures. Furthermore, the data collection technique used a purposive sampling method, i.e., a sample selection with specific criteria. In line with that, during 4 years (2020-2023), 132 were selected as the observation samples from 33 Energy sector companies listed in the Indonesia Stock Exchange (IDX). Moreover, the data analysis technique used multiple linear regression with the SPSS program. The result shows that firm size has a positive effect on the audit fee. However, managerial ownership does not affect the audit fee. Meanwhile, institutional ownership has a negative effect on the audit fee.
Keywords: firm size, managerial ownership, institutional ownership, audit fee