This study aims to examine the effect of managerial ownership, foreign
ownership, government ownership, ownership concentration, and percentage of
shares of multiple large shareholders as independent variable to audit fees as
dependent variable.
The population in this study is all non-financial companies listed on the
Indonesia Stock Exchange in 2015-2016. The method used is purposive sampling.
The number of samples was determined using several criteria, obtained a total
sample of 110 companies. This study uses multiple regression analysis to test the
research hypothesis.
The results of this study showed that managerial ownership affect
significantly negative to audit fee. Government ownership ownership positively
significant influenced on audit fee. Foreign ownership have no significant effect
on audit fee
