PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), RISIKO PERUSAHAAN DAN PROFITABILITAS TERHADAP FEE AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

The purpose of this study is to assess partially and quantitatively the effect company size, KAP risk profitability on audit fees banking companies listed Indonesia Stock Exchange (IDX). It's about testing analyzing at same time. This type research causal using a sample 17 from 2017 2020. survey was conducted target sampling method. data used secondary obtained website www.idx.co.id. first analysis process traditional assumption test, then hypothesis tested. statistical method multiple linear regression analysis. Meanwhile, results indicate that accounting firm size (KAP), together have significant influence registered bank fees. 2017. In part, has large positive impact fees, Public Accounting Firm (KAP) but negligible impact. will affect exam fee.