PENGARUH KOMPLEKSITAS AUDIT, PROFITABILITAS KLIEN, UKURAN PERUSAHAAN DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT FEE

Abstract

This research is to analyze the effect of audit complexity, client’s profitability, firm
size and audit firm size to audit fee in manufacturing companies listed on Indonesia
Stock Exchange from 2012-2015.This research used secondary data that is audited
financial report which can be accessible through the website of Indonesia Stock
Exchange www.idx.co.id. The population for this research is 135 manufacturing
companies. The sampling method is purposive sampling. Based on this method, 45
companies are acquired as a sample, with 4 years of observation period. Thus, the
sum of this research is 180 analysis unit. Then audit complexity, client’s profitability,
firm size, audit firm size and audit fee are tested using multiple linear regression
analysis using SPSS 21.0. Before being conducted the regression test, it is
examined by using the classical assumption tests.The results of this research
indicate that audit complexity, client’s profitability, firm size and audit firm size have
a positive and significant effect on audit fee with 0,009, 0,003, 0,000, and 0,025. The
effect of independent variables on the dependent variable is 56,3%.