<![CDATA[This study aims to analyze the effect of Good Corporate Governance (GCG) and Public Accounting Firm (KAP) size on audit fees. Good Corporate Governance is proxied by the board of commissioners, independent commissioners, and audit committee. Audit fee is selected as the dependent variable because the amount of audit remuneration reflects the complexity, risk, and quality of the audit process performed by external auditors. This study employs a quantitative approach using secondary data obtained from annual reports of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique used is purposive sampling, resulting in 28 companies with a total of 140 observations. Data were analyzed using panel data regression with the assistance of EViews version 12. The regression model was selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test, followed by classical assumption tests to ensure model feasibility. The results of the F-test indicate that Good Corporate Governance and KAP size simultaneously affect audit fees. Furthermore, the t-test results show that the board of commissioners has a positive and significant effect on audit fees, while independent commissioners, audit committees, and KAP size do not have a significant effect on audit fees in the banking companies included in the research sample. This study offers theoretical implications for agency theory and practical insights for banking policymakers in regulating governance structures and audit fee guidelines.]]>
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