The Effect Of Company Complexcity, Company Risk, and Audit Committee On Audit Fees
DOI:
https://doi.org/10.33197/jabe.vol11.iss2.2025.2329Keywords:
Audit Fee, Company Complexity, Company Risk, Audit CommitteeAbstract
This study aims to empirically examine the effect of company complexity, company risk, and audit committee on audit costs in basic material sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The sample of this study was selected using purposive sampling technique based on certain criteria, so that 38 companies were obtained with a total of 190 observation samples. Data processing was carried out using E-Views 12 software through a panel data regression approach. The results of this study indicate that company complexity and company risk have a positive and significant impact on the amount of audit fees. This means that the more complex and risky a company is, the greater the audit costs that must be incurred. However, other findings from this study indicate that the audit committee has no significant effect on audit fees. This study provides important insights for company management, auditors, and other stakeholders in determining the factors that affect audit fees and how they relate to the transparency and quality of the company's financial statements.
Keywords: Audit Fee, Company Complexity, Company Risk, Audit Committee.
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