Political Connection, CEO Gender, Internal Audit, Corporate Complexity and Audit Fee in Go Public Companies in Indonesia

Abstract

This study aims to determine the Political Connection, Gender CEO, Internal Audit and Corporate Complexity affect the size of the Audit Fee paid to the Public Accountant by the company. This study uses secondary data in the form of the company's annual report going public in 2015-2017 and using a purposive sampling technique with a total of 247 company data companies. Analysis Techniques Data used in this study are Multiple Linear Regression with Classical Assumption Test.  The results of this study indicate that Political Connections (0.003), Internal Audit (0.032) and Corporate Complexity (0.005) have a significant effect on Audit Fee while for Gender CEO variables (0.603) does not affect Audit Fees.

Keywords: Audit Fee, Political Connection, CEO Gender, Internal Audit, Corporate Complexity, Company Risk (DEBT), KAP Type

DOI: 10.7176/RJFA/10-12-02

Publication date:June 30^th 2019