The Effect of The Existence of Internal Audit Function and Internal Audit Disclosure

This study aims to examine and analyze the effect of existence an internal audit function (IAF) disclosure (DIA) on external fees in non-financial companies listed Indonesia Stock Exchange 2015-2019. The approach used this is a quantitative consisting 327 samples with purposive sampling technique. Data analysis using multiple linear regression. results showed that had negative insignificant fee service, while Internal Audit significant positive service audit. Control variables, namely company size, return assets, public accounting firms subsidiaries are avoid it bias element.