The Effect of Related Party Transactions and Political Connections on Audit Fee
Dublin Core
Title
The Effect of Related Party Transactions and Political Connections on Audit Fee
Creator
Fitri Nurjanah, Bandi, Payamta, Jaka Winarna
Proceedings Item Type Metadata
meta_title
The Effect of Related Party Transactions and Political Connections on Audit Fee
Abstract/Description
The purpose of this study is to present empirical data on the impact of related party transactions and political connection on audit fees. Using the Stata program, multiple linear regression analysis is employed in conjunction with descriptive statistics to test hypotheses. All non-financial companies listed on the Indonesia Stock Exchange between 2019 and 2021 make up the research population. This research uses a sample size of 125 companies. The research results show that political connections and related party transactions have a positive effect on audit fees. Companies that have high risk can increase the auditor's efforts in conducting audits so that they can increase audit efforts which results in high audit costs.
publication_date
2024/06/15
pdf_url
https://insyma.org/proceedings/files/original/articles/52_Fitri%20Nurjanah.pdf
abstract_html_url
https://insyma.org/proceedings/items/show/218
keywords
Audit Fees, Political Connections, Related Party Transactions
firstpage
299
lastpage
305
issn
3047-857X
conference
Proceedings of the International Symposium on Management (INSYMA)
Volume
21
publisher_name
Fakultas Bisnis dan Ekonomika, Universitas Surabaya
no article
218
Files
Citation
Fitri Nurjanah, Bandi, Payamta, Jaka Winarna, “The Effect of Related Party Transactions and Political Connections on Audit Fee,” Proceedings of the International Symposium on Management (INSYMA), accessed October 31, 2025, https://insyma.org/proceedings/items/show/218.