Purpose -The purpose of this paper was to investigate the influence of the structures and characteristics of corporate ownership on audit fees paid to external auditors by Indonesian companies listed on Indonesian Stock Exchange (ISE). Methodology -The population of this research was non-financial companies listed in Indonesia Stock Exchange during the period of 2014-2016 that were sampled using purposive sampling method resulted in 150 companies met the criteria. Data collected were then analyzed using multiple linear regression analysis. The dependent variable was the level of audit fees charged to the client by an external audit represented as AFEE, measured in the Indonesia rupiah. Meanwhile, the independent variables were ownership structure of the company consisted of: (1) managerial ownership, (2) foreign ownership, (3) government ownership; and characteristics structure, which is divided into: (4) complexity, (5) current ratio, (6) leverage, ( 7) profitability. Findings-The results showed that firms with larger foreign ownership, on government ownership, and on profitability significantly and positively affected audit fees, but higher managerial ownership significantly and negatively affected firms with audit fees. The results also showed the insignificant relationship between complexity, current ratio and leverage and audit fees. Conclusion-Managerial Ownership, Foreign ownership, government ownership, and profitability influence on audit fee for external auditor.
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