ABSTRACT: This study aims to determine the effect of competence, independence, and professional skepticism on the determination of external auditor fees. The type of data used is primary data by distributing questionnaires to 100 respondents in Jakarta, the number of samples determined using the Slovin formula. Data were analyzed using multiple linear regression methods using SPSS version 23. The results of this study indicate that competence has a significant effect on the fees of external auditors while independence and professional skepticism do not affect the determination of external auditor fees. So, it can be concluded that the higher the competency of an auditor the higher the determination of the auditor’s fee, while the higher the independence and professional skepticism of an auditor does not affect the determination of the auditor’s fee.

Keywords: Competence, Independence, Professional Skepticism, External Auditor Fees