The audit fee is in return for a fee paid by the client entity for a
public accountant based on a contractual agreement on providing
audit services. This research aims was to analyse the influence of
the company's complexity, internal audit and audit risk partially
against the audit fee in manufacturing companies of consumer
goods industry listed on the Indonesia Stock Exchange for the
period 2014 to 2018. The selection of samples on this study was
conducted using purposive sampling methods and obtained 80
samples. Multiple linear regression analysis was used in this
research. The results of this study showed that a partially
complexity of the company has positive effect on the audit fee,
internal audit has negative affect on the audit fee and audit risk
using both current ratio measurement and dummy variable loss no
effect on the audit fee.
KEYWORDS: Audit Fee; Audit Risk; Company's Complexity;
Internal Audit.