Pengaruh Manajemen Laba Riil terhadap Audit Fee: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019

This study aims to examine the effect of real earnings management (REM) on audit fees. research was conducted companies listed Indonesia Stock Exchange (IDX) in 2015-2019. The sample from this selected using purposive sampling technique that produces 138 companies. dependent variable Audit fee is measured actual value divided by 100,000. REM as an independent Roychowdhury (2006) model which has been modified Suksonghong and Amran (2020) focuses abnormal discretionary costs production costs. results found involved activities carried out client had a positive significant fees paid auditors.