Factors Influencing Audit Fee in Indonesian Publicly Listed Companies Applying GCG

Toto Rusmanto, Stephanus Remond Waworuntu
2015 Procedia - Social and Behavioral Sciences  
The objective of this study is to examine the factors influencing audit fee in companies which have applied Good Corporate Governance. This study uses a sample of data from companies listed on the Indonesia Stock Exchange LQ 45 during the year 2011 and 2012. Data is analyzed by using model developed by Wu (2012) using multiple linear regression. The research found that assets (company size) significantly affect/determine audit fee paid by clients to audit firms. Whereas other factors such as
more » ... fit, business complexity and number of subsidiary are not significant in determining audit fee.
doi:10.1016/j.sbspro.2015.01.336 fatcat:3vlxllwrpnbihnpclymytf76b4