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

Author #1

Fitri Nurjanah

Author #2

Bandi

Author #3

Payamta

Author #4

Jaka Winarna

no article

218

Files

52_Fitri%20Nurjanah.pdf

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 July 1, 2025, https://insyma.org/proceedings/items/show/218.

Output Formats