CD Skripsi
Pengaruh Kompleksitas Perusahaan, Ukuran Kap, Komisaris Independen, Koneksi Politik, Leverage, Dan Profitabilitas Terhadap Audit Fee (Studi Empiris Pada Perusahaan Sektor Perbankan Dan Asuransi Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2021 -2023)
ABSTRACT
This research aims to determine the influence of Company Complexity, Firm Size, Independent Commissioners, Political Connections, Leverage, and Profitability on audit fees. This study uses quantitative research methods and descriptive analysis. This research employs purposive sampling as the method for determining the number of samples, with a total of 48 companies included in the sample. The data used in this study is secondary data obtained from the companies' annual financial reports for the period of 2021-2023, resulting in a total of 144 financial reports. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that Company Complexity, Firm Size, Political Connections, and Leverage affect audit fees, while Independent Commissioners and Profitability do not affect audit fees.
Key words: Company Complexity, Firm Size, Independent Commissioners, Political Connections, Leverage, Profitability, Audit Fees.
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