THE EFFECT OF POLITICAL CONNECTIONS, THE ROLE OF THE INDEPENDENT AUDIT COMMITTEE, AND CEO DUALITY ON AUDIT FEE (Case Study on Consumer Products & Services Sector Companies Listed on the Malaysia Stock Exchange in 2020)

Dewita Febi Silviana, Icih Icih


The purpose of the study was to test and analyze the influence of political connections, the role of independent audit committees, and the duality of CEOs both partially and simultaneously on audit costs. This research is quantitative research. The population used in the study was a Consumer Products &Service sector company listed on the Malaysia Stock Exchange periode 2020.  The study used multiple linear regression analysis. The results showed that political relationships had a positive and significant effect on audit costs, while independent audit committees and CEO dualities had no effect on audit costs. In addition, simultaneous test results showed that political relationships, independent audit committees, and CEO dualities had a positive and significant effect on audit costs.



Keywords: Audit Fee, Political Connections, Independent Audit Committee, Duality CEO

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