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PENGARUH KONEKSI POLITIK, RISIKO AUDIT, DAN KEPEMILIKAN ASING TERHADAP BIAYA AUDIT (Studi Empiris Pada Perusahaan Non-Keuangan yang Terdafar di Bursa Efek Indonesia Periode 2019 - 2022)
This study aims to examine the effect of political connections, audit risk, and foreign ownership on audit fees. The object of research is non-financial companies listed on the IDX for the 2019-2022 period. By using the purposive sampling method, the number of samples in this study was 124 companies with a total of 496 observations. This study uses a quantitative approach with the type of data in the form of secondary data and uses multiple regression analysis techniques with the SPSS 25 analysis tool. The results showed that political connections, audit risk, and foreign ownership have a significant positive effect on audit fees.
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