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PENGARUH UKURAN PERUSAHAAN DAN UKURAN KOMITE AUDIT TERHADAP AUDIT FEE PADA PERUSAHAAN SEKTOR LQ 45 YANG TERDAFTAR DI BEI PERIODE 2015 - 2017

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ABSTRACT THE EFFECT OF FIRM SIZE AND AUDIT COMMITTEE SIZE ON AUDIT FEE IN LQ 45 SECTOR COMPANIES LISTED IN THE INDONESIAN STOCK EXCHANGE PERIOD 2015-2017 Written by: Noverisman Mendrofa NIM: 1532011 The purpose of this study was to examine the effect of firm size and audit committee size on audit fees. The number of samples is sixteen companies in the LQ 45 sector which were determined by using the purposive sampling method. The research method used was descriptive method, which systematically describes objects that are precisely examined. The results of the study state that all company sizes in the LQ 45 sector are categorized as large firms. The size of the audit committee in LQ 45 sector companies has complied with the BAPEPAM regulation which stipulates the number of audit committee members to consist of at least three people. The results show that there is a significant effect from firm size on the audit fee and the size of the audit committee does not have a significant effect on the audit fee. However, the simultaneous test (Test F) shows that firm size and audit committee size have a significant effect on the audit fee. Keywords: Firm Size, Audit Committee Size, Audit Fee