Jurnal Nuansa Karya Akuntansi
Vol 1 No 3 (2023): Jurnal Nuansa Karya Akuntansi

Pengaruh Koneksi Politik terhadap Audit Fee

Mahendra, Zelldy Alex (Unknown)
Cheisviyanny, Charoline (Unknown)

Article Info

Publish Date
27 Jan 2024

Abstract

This study examines the influence of political connections with the control variables of company size, debt equity ratio and profitability on audit fees for BUMN companies in Indonesia for the 2018-2022 period. The sample was determined by purposive sampling method and 32 BUMN companies were obtained as sample. The type of used is secondary data using multiple linear regression analysis. The results of the study are that political connections influence audit fees. The control variable company size has an effect on audit fees, while debt equity ratio and profitability have no effect on audit fees.

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Journal Info
Jurnal Nuansa Karya Akuntansi
Website

Abbrev

jnka

Publisher

Universitas Negeri Padang

Subject

Economics, Econometrics & Finance

Description

Jurnal Nuansa Karya Akuntansi (JNKA) is a scientific journal published 3 times a year (April, August, and Desember) by the Universitas Negeri Padang in collaboration with The Institute of Indonesia Chartered Accountant (IAI). Jurnal Nuansa Karya Akuntansi (JNKA) focus on the accounting education, ...