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Author

Nurul Fachriyah

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Open access Jul 2026

What Drives Audit Fees? The Role of Risk Management Committees and Firm Characteristics

This quantitative study aims to examine the influence of the risk management committee, firm size, and corporate leverage on audit fees in banking and insurance sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study is motivated by the importance of understanding the deter...

Wikanarya Azra Pradayan, Nurul Fachriyah · 0 citations

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