Koneksi Politik, Corporate Governance, dan Biaya Audit di Indonesia

Flafiana Sarihartati Agun, Grahita Chandrarin, Parawiyati Parawiyati

Abstract


The phenomenon of many entrepreneurs in politics and the involvements of politicians in business of politicians during the Jokowi administration became an interesting discussion to explore research on political connections in Indonesia. The study aims to empirically the effect of political connections on audit fees and whether Corporate Governance as proxied by the Independent Board of Commissioners can moderate the relationship between political connections and audit fees. This study used a sample of companies other than the financial sector listed on the Indonesia Stock Exchange in 2017-2019 and totaling 324 company-years. The data analysis technique used is Moderated Analysis Regression (MRA). The results reveal that companies that have political connections had a possitive and significant effect on audit fees. The results also reveal that the Independent Board of Commissioners has not effect on audit fees and does not moderate the influence of political connections on audit fees.

Fenomena mengenai banyaknya pengusaha yang masuk dalam dunia politik dan keterlibatan politisi dalam bisnis pada era Jokowi menjadi pembahasan yang menarik untuk mengeksploarasi penelitian tentang koneksi politik di Indonesia. Tujuan penelitian ini adalah untuk menganalisis pengaruh koneksi politik terhadap biaya audit dan apakah Corporate Governance yang diproksikan dengan Dewan Komisaris Independen dapat memoderasi hubungan antara koneksi politik dan biaya audit. Penelitian ini menggunakan sampel perusahaan selain sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 dan berjumlah 324 tahun-perusahaan. Teknik analisis data yang digunakan adalah Moderated Analysis Regretion (MRA). Hasil penelitian mengungkapkan bahwa perusahaan yang memiliki koneksi politik berpengaruh positif terhadap biaya audit. Hasil juga mengungkapakan bahwa Dewan Komisaris Independen tidak berpengaruh terhadap biaya audit dan tidak memoderasi pengaruh koneksi poltik terhadap biaya audit. 

DOI: https://doi.org/10.26905/afr.v4i1.6034


Keywords


Audit fees, Corporate governance, Independent board of commissioners, dan Political connections

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References


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DOI: https://doi.org/10.26905/afr.v4i1.6034

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