ANALYSIS OF CLIENT COMPLEXITY AND PROFITABILITY ON AUDIT FEE

Kamilah Sa’diah; Sari  Mujiani; Siti  Wardah Pratidina Nasution

Kamilah Sa’diah Accounting Program, Universitas Binaniaga Indonesia
Sari Mujiani Accounting Program, Universitas Islam As-Syafiiyah, Jakarta Indonesia
Siti Wardah Pratidina Nasution Management Program,Universitas AlWashliyah Medan

Keywords: Client Complexity, Profitability, Audit Fees

Abstract

The purpose of this research is to look into the impact of client complexity and profitability on audit fees in basic and chemical manufacturing businesses listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. All manufacturing enterprises in the industrial sector are included in this study's population. During the period 2015-2019, basic and chemical products were listed on the Indonesia Stock Exchange (IDX). During the research period, samples were collected using a purposive sampling strategy based on certain criteria. The amount of data that can be processed based on the criteria that were identified using panel data is 65. Multiple linear regression is the analytical method employed, while Eviews 9 is used to process it. Client complexity has a positive effect on audit fees, according to the findings of this research. Meanwhile, the occurence of audit fees is unaffected by profitability.