This study aims to determine the factors that affect the amount of audit fees. The factors include company complexity, company risk and internal control. The population of this study includes transportation and logistics companies listed on the Indonesia Stock Exchange in 2021-2023. The method of determining the research sample used purposive sampling method and 60 companies were sampled. The research data analysis method uses multiple liner regression analysis. Audit fees are measured by the proxy of the natural logarithm of audit fees, company risk with the proxy debt to asset ratio, company complexity is measured by the proxy of the number of subsidiaries, and internal control is measured by the proxy of the number of internal audit activities. The results of this research data analysis can be concluded that company risk and internal control have a significant positive effect on audit fees, while company complexity has no effect on audit fees.
Aristianingrum et al. (Tue,) studied this question.