Faktor-Faktor Yang Mempengaruhi Penetapan Audit Fees (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

This research was conducted to examine the factors that may affect the determination of the external audit fees on companies listed in Indonesia Stock Exchange (IDX). Factors that affect the determination of the external audit fees are the type of ownership of the company, firm size, the existence of a subsidiary and KAP size. The population of this study is a manufacturing company that is listed on the Indonesia Stock Exchange in the year 2014-2016. The sample collection technique has been done by using purposive sampling and 138 companies have been selected as samples. To analyze the effect determination of the external audit fees used multiple linear regression analysis. The results showed that the size of the company have a significant effect in the determination of audit fees. While the variable of type of ownership, a subsidiary, and the KAP size does not have a significant effect on audit fees. Keywords : audit fees, the type of ownership of the company, company size, a subsidiary, and KAP size