This study aims to examine the effect of industry type, firm size, firm complexity and client profitability and firm risk on audit fees. Effect of industry type on audit fees. Effect of firm size on audit fees. Data collection uses a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2021. A total of 39 companies were sampled in this study. Research shows that the type of industry, company size, company complexity and client profitability jointly affect audit fees for types of high profile and low profile industries and do not affect the level of audit fees provided the larger the size of the company, the higher the audit fees borne by subsidiary clients. the company does not affect the low audit fees given, and companies that have high profits tend to provide high audit fees because they are prone to misstatements.