Intangible assets, risk management committee, and audit fee

This study analyzes whether the company’s intangible assets will affect audit fee paid to auditor and risk management committee as a moderating variable. The sample of this consisted 656 observations from companies listed on Indonesia Stock Exchange (BEI) for 2010–2018 all industry sectors except financial industry, using method multiple linear regression analysis, aims determine fees strengthens or weakens relationship between two variables. research used in is quantitative. indicates that amount company positively impact fees. has responsibility shareholders ensure their statements are free errors fraud also strengthen These findings provide evidence policymakers Intangible assets, committees,