TY - JOUR AU - Amran, Amran AU - Susanto, Edy AU - Kalsum, Ummu AU - Fitrianti, Fitrianti AU - Muslim, Muslim PY - 2021/01/12 Y2 - 2024/03/29 TI - The Effect of Company Complexity and Company Size Against Audit Fees JF - Point of View Research Accounting and Auditing JA - POVRAA VL - 2 IS - 1 SE - Articles DO - UR - https://www.journal.accountingpointofview.id/index.php/povraa/article/view/110 SP - 59-65 AB - This study explores and analyzes the effects on audit fees of manufacturing companies listed on the Indonesia Stock Exchange of company complexity and company size. The collection of data uses secondary data collected from the 2016-2018 Indonesia Stock Exchange financial statements of manufacturing companies. The research sample used a purposeful sampling method, so in 2016, 2017, and 2018, the total sample size was 12 audited financial reports from manufacturing firms. 36 manufacturing business financial reports, data analysis approaches using various regression techniques, were the entire study. The results showed that the complexity of the business had a positive and negligible effect on the audit fee for the Indonesian Stock Exchange Manufacturing Companies. These findings indicate that since the client business is more complex and results in high audit costs, external auditors may require more time to audit and more experience to audit. The second hypothesis indicates that the size of the business has a positive effect on audit fees for production companies listed on the Indonesian Stock Exchange. These findings show that large corporations would have the money to employ prestigious external auditors. As a consequence, the audit fees charged would result in this ER -