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Abstract:
The purpose of this study was to examine the effect of internal audit on external audit fee with good corporate governance as the intervening variable. The samples in this study are companies that listed on the Indonesia Stock Exchange and also follow the survey of corporate governance perception index in voluntary. By doing pooled data, and using SPSS v.23 for data processing, the results found that: (1) Internal audit have significant positive effect on good corporate governance; (2) Good corporate governance have significant positive effect on external audit fee; (3) Internal audit have significant positive effect on external audit fee; (4) Good corporate governance cannot be regarded as an intervening variable on the relationship between internal audit and external audit fee.
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