FAKTOR – FAKTOR YANG MEMPENGARUHI BIAYA AUDIT EKSTERNAL : PENDEKATAN INTERNAL DAN EKSTERNAL PERUSAHAAN

This research was conducted with the aim of empirically analyzing the effect of company size, company profitability, company risk, company complexity, KAP size, audit period, company receivables, company inventory on audit fees. The sample in this study was 543 which was obtained from 181 non-financial organizations for three years (2020 - 2022). Data analysis was performed using panel data regression with Robust test using Stata application. The results showed that company size has a significant positive effect on external audit fees. Company profitability has no significant effect on external audit fees. Company risk has no significant effect on external audit fees. Company complexity has no significant effect on external audit fees. KAP size has a significant positive effect on external audit fees. Audit period has no significant effect on external audit fees. Inventory receivables have no significant effect on external audit fees. Inventory has no significant effect on external audit fees.