Pengaruh Reputasi Auditor, Karakteristik Komite Audit, dan Independensi Dewan Komisaris terhadap Audit fee

This study aims to determine several factors which can affect the increasing audit fees. Several factors that can affect the increasing audit fees for companies are auditor's reputation, audit committee characteristics, and the independence of the board of commissioners. This research is a quantitative method that uses all data collected as a sample are financial statements of Indonesian companies listed on the Indonesia stock exchange in 2017-2019 with the total sample of 270 companies for the three years. Analyze were performed the classical assumption test, multiple linear regression analysis using SPSS. The results of the study show that auditor's reputation and the intensity of the audit committee significantly influence audit fees. In contrast, the independence of the audit committee, the size of the audit committee, and the independence of the board of commissioners has no significant effect on audit fees. Keywords: Audit fee, Auditor's Reputation, Audit Committee Characteristics, And The Independence Of The Board Of Commissioners