Abstract
This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. They were take using a purposive sampling method. The total number of companies is 444 companies. The data were analyzed using SPSS 20 and the hypothesis testing was done using linear regression with a significance level of 5%. The F test indicates that the research model is stable and significant. The value of R square is 38.4%, indicating that there are other variables that can affect the model by 61.6%. The results of this study show that political connection has a significant positive effect on audit fee and the effectiveness of audit committee also has a significant positive effect on audit fee because audit committee wants a higher audit quality from the auditor.
Highlights
Identitas Jurnal IlmiahSinta 2 g Terindek di Kategori Publikasi Jurnal Ilmiah (beri Vpada kategori y a n g tepat)
Judul Karya Ilmiah: T h e effect of political connection and effectiveness of audit connmittee on audit fee.
Tentang kelengkapan unsur i s i : 2.
Summary
Sinta 2 g Terindek di Kategori Publikasi Jurnal Ilmiah (beri Vpada kategori y a n g tepat)
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