PENGARUH CORPORATE GOVERNANCE TERHADAP AUDIT FEE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEKTOR FINANCIAL PERIODE 2019 – 2022

Abstract

The company's obligation to publish audited financial statements to the public provides a large enough role for public accountants in providing audit services. In this case, the role of the Public Accountant is to examine and disclose irregularities in the financial statements, especially public companies.. The higher the audit risk assessed by the auditor, the higher the audit effort required to produce an appropriate audit opinion. Therefore, audit risk will determine how much audit fees must be paid by the compan. Researchers are interested in conducting research on the influence of corporate governance on audit fees for companies listed on the Indonesia Stock Exchange for the period 2019 – 2022. The method in this research is a quantitative research. This research is causal in nature which intends to determine the effect of independent variables in this Corporate Governance (X) on Audit Fee (Y). This analysis is used to provide a description of the research variables good corporate governance, and audit fees. The results of this study indicate that good corporate governance will expand the audit scope and if the audit scope is wide it will result in high audit fees.