JRAA Vol. 3 No. 2 Juli 2016 FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP FEE AUDIT PADA PERUSAHAAN NON KEUANGAN SELAMA TAHUN 2011-2015

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP FEE AUDIT PADA PERUSAHAAN NON KEUANGAN SELAMA TAHUN 2011-2015

Abstract

This study aims to determine the factors that affect the audit fee on non-financial companies listed on the Indonesian Stock Exchange (BEI). Total sample iniadalah 85 observations over the period 2011-2015 were selected based on purposive sampling method. The data used are secondary data from the company's annual report. The hypothesis in this study was tested by multiple regression consisting of 4 variabel.Vaiabel first is the dependent variable is the audit fee. The second variable is the independent variable that consists of financial performance of liquidity, leverage, related party transactions and the audit assignment period. The results showed that the variables related party transactions and the audit assignment period significantly influence the audit fee. While variable liquidity and leverage financial performance does not significantly influence the audit fee.