PENGARUH KONEKSI POLITIK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP BIAYA AUDIT DENGAN KOMPLEKSITAS BISNIS SEBAGAI VARIABEL MODERASI

Muhammad Akbar Libran, . (2026) PENGARUH KONEKSI POLITIK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP BIAYA AUDIT DENGAN KOMPLEKSITAS BISNIS SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (239kB)
[img] Text
AWAL.pdf
Download (758kB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only
Download (336kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (553kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (411kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (489kB)
[img] Text
BAB 5.pdf
Download (299kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (316kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository staff only
Download (143kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (697kB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (960kB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (19MB)

Abstract

This study uses a quantitative approach to empirically examine the effect of Political Connections and Institutional Ownership on Audit Fees with Business Complexity as a moderating variable. The population of this study consists of 80 companies listed in the IDX80 index on the Indonesia Stock Exchange (IDX) during the 2021 to 2024 period. The research sample consists of 61 IDX80 companies selected using the purposive sampling method. This study obtained a total of 244 observational data during the 2021–2024 period. The data were analyzed using panel data regression with the assistance of STATA software at a 5% significance level. The results show that civil political connections have no effect on audit fees, while military political connections have a positive effect on audit fees. In contrast, institutional ownership has a negative effect on audit fees. Furthermore, business complexity is unable to moderate the effect of civil political connections and military political connections on audit fees, but it is able to moderate the effect of institutional ownership on audit fees in a direction that weakens the negative effect.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112068] [Pembimbing: Anda Dwiharyadi] [Penguji 1: Nabillah Farras Luthfi] [Ketua Penguji: Eko Yulianto]
Uncontrolled Keywords: Political Connections, Institutional Ownership, Audit Fees
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MUHAMMAD AKBAR LIBRAN
Date Deposited: 05 Sep 2026 04:54
Last Modified: 05 Sep 2026 04:54
URI: http://repository.upnvj.ac.id/id/eprint/51654

Actions (login required)

View Item View Item