The aim of this study is to examine the influence of International Financial
Reporting Standards (IFRS) adoption on audit fees in Indonesia. Client size,
client complexity, and client risk used as control variable.
The population in this study consists of manufactured listed firm in
Indonesia Stock Exchange in year 2010 and 2013. Sampling method used is
purposive sampling and used Ordinary Least Squares (OLS) cross-sectional
regression as the analysis instrument. The final sample consists of data from a
total of 116 financial statements representing 58 listed companies.
The empirical result of this study show that members of international
accounting firms (BIG4), client size, and client complexity have positively
sifnificant influenced on audit fees. The adoption of IFRS has not significantly
increased audit fees for Indonesian listed manufactured companies influenced on
audit fees
