Industry Type, Profitability and Convergence of IFRS to Audit Fees

This research aims to determine the relationship between industry type, profitability, and IFRS convergence with audit fees. This research is associative research that connects each research variable using data taken directly online at the Indonesian Stock Exchange. This research collects data from the annual reports of basic industrial and chemical manufacturing companies listed on the Indonesian Stock Exchange for 2020-2022, with purposive sampling being the technique used in sampling. A total of 27 companies were respondents with an observation period of 3 years. Quantitative methods were used to analyze this research by processing data using the Statistical Program for Special Science (SPSS). The research results show that industry type has a relationship with audit fees, while profitability has no relationship with audit fees, and the same as industry type, IFRS convergence has a relationship with audit fees.