FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE

Research Purposes. This paper examines the effect of managerial ability on audit fees, financial difficulties relationship between and opportunistic reporting carried out by management in form earning fees. Method. The studies that were used secondary data from 139 non-financial companies listed Indonesia Stock Exchange 2016 to 2020. Result Findings. Through a linear regression panel data, study found higher amount fees was positively influenced manager's manage company resources abnormal cash flow real had positive influence also did not moderate company's its but with