CD Skripsi
Pengaruh Koneksi Politik Dan Kompensasi Eksekutif Terhadap Biaya Audit (Studi Empiris Pada Perusahaan Sektor Kesehatan Dan Sektor Barang Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023)
ABSTRACT
This study aims to determine the influence of political connections and
executive compensation on audit fees on Healthcare and Basic Material sector
companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. This
research is a quantitative study that uses secondary data, sourced from annual
reports and financial reports disclosed on Indonesia Stock Exchange and the
company’s website. The population of this study Healthcare sector and Basic
Material sector companies companies listed on Indonesia Stock Exchange in 2020-
2023. Data from this study used 36 companies with four years of observation using
purposive sampling techniques so that 134 samples were obtained. Data analysis
techniques used in research are classical assumption test analysis, regression test,
correlation test, and t test using STATA 17 software. The results of this study
indicate that the political connection variable has a positive and significant effect
on audit fees and the executive compensation variable has a positive and significant
effect on audit fees. The results in this study cannot be generalized because the
scope of this study is the healthcare sector and basic materials sector.
Keywords: Political Connection, Executive Compensation, and Audit Fees.
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