<?xml version="1.0" encoding="UTF-8"?>
<item xmlns="http://omeka.org/schemas/omeka-xml/v5" itemId="218" public="1" featured="0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://omeka.org/schemas/omeka-xml/v5 http://omeka.org/schemas/omeka-xml/v5/omeka-xml-5-0.xsd" uri="https://mail.insyma.org/proceedings/items/show/218?output=omeka-xml" accessDate="2026-04-04T05:01:35+07:00">
  <fileContainer>
    <file fileId="65">
      <src>https://mail.insyma.org/proceedings/files/original/articles/52_Fitri%20Nurjanah.pdf</src>
      <authentication/>
    </file>
  </fileContainer>
  <collection collectionId="1">
    <elementSetContainer>
      <elementSet elementSetId="1">
        <name>Dublin Core</name>
        <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
        <elementContainer>
          <element elementId="50">
            <name>Title</name>
            <description>A name given to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="8">
                <text>Proceedings of the International Symposium on Management (INSYMA) (Vol 21, 2024)</text>
              </elementText>
            </elementTextContainer>
          </element>
        </elementContainer>
      </elementSet>
    </elementSetContainer>
  </collection>
  <itemType itemTypeId="19">
    <name>Proceedings</name>
    <description/>
    <elementContainer>
      <element elementId="73">
        <name>meta_title</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="3639">
            <text>The Effect of Related Party Transactions and Political Connections on Audit Fee</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="55">
        <name>Author #1</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="3640">
            <text>Fitri Nurjanah</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="56">
        <name>Author #2</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="3641">
            <text>Bandi</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="57">
        <name>Author #3</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="3642">
            <text>Payamta</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="58">
        <name>Author #4</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="3643">
            <text>Jaka Winarna</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="54">
        <name>Abstract/Description</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="3644">
            <text>The purpose of this study is to present empirical data on the impact of related party transactions and political connection on audit fees. Using the Stata program, multiple linear regression analysis is employed in conjunction with descriptive statistics to test hypotheses. All non-financial companies listed on the Indonesia Stock Exchange between 2019 and 2021 make up the research population. This research uses a sample size of 125 companies. The research results show that political connections and related party transactions have a positive effect on audit fees. Companies that have high risk can increase the auditor's efforts in conducting audits so that they can increase audit efforts which results in high audit costs.</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="66">
        <name>keywords</name>
        <description>a;b;c;d</description>
        <elementTextContainer>
          <elementText elementTextId="3645">
            <text>Audit Fees, Political Connections, Related Party Transactions</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="61">
        <name>publication_date</name>
        <description>2025/06/20</description>
        <elementTextContainer>
          <elementText elementTextId="3646">
            <text>2024/06/15</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="64">
        <name>pdf_url</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="3647">
            <text>https://insyma.org/proceedings/files/original/articles/52_Fitri%20Nurjanah.pdf</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="65">
        <name>abstract_html_url</name>
        <description>https://insyma.org/proceedings/items/show/</description>
        <elementTextContainer>
          <elementText elementTextId="3648">
            <text>https://insyma.org/proceedings/items/show/218</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="67">
        <name>firstpage</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="3649">
            <text>299</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="68">
        <name>lastpage</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="3650">
            <text>305</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="69">
        <name>issn</name>
        <description>3047-857X</description>
        <elementTextContainer>
          <elementText elementTextId="3651">
            <text>3047-857X</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="70">
        <name>conference</name>
        <description>Proceedings of the International Symposium on Management (INSYMA)</description>
        <elementTextContainer>
          <elementText elementTextId="3652">
            <text>Proceedings of the International Symposium on Management (INSYMA)</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="71">
        <name>publisher_name</name>
        <description>Fakultas Bisnis dan Ekonomika, Universitas Surabaya</description>
        <elementTextContainer>
          <elementText elementTextId="3653">
            <text>Fakultas Bisnis dan Ekonomika, Universitas Surabaya</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="72">
        <name>no article</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="3654">
            <text>218</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="76">
        <name>Volume</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="3655">
            <text>21</text>
          </elementText>
        </elementTextContainer>
      </element>
      <element elementId="28">
        <name>URL</name>
        <description/>
        <elementTextContainer>
          <elementText elementTextId="5242">
            <text>https://insyma.org/proceedings/files/original/articles/52_Fitri%20Nurjanah.pdf</text>
          </elementText>
        </elementTextContainer>
      </element>
    </elementContainer>
  </itemType>
  <elementSetContainer>
    <elementSet elementSetId="1">
      <name>Dublin Core</name>
      <description>The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/.</description>
      <elementContainer>
        <element elementId="50">
          <name>Title</name>
          <description>A name given to the resource</description>
          <elementTextContainer>
            <elementText elementTextId="3637">
              <text>The Effect of Related Party Transactions and Political Connections on Audit Fee</text>
            </elementText>
          </elementTextContainer>
        </element>
        <element elementId="39">
          <name>Creator</name>
          <description>An entity primarily responsible for making the resource</description>
          <elementTextContainer>
            <elementText elementTextId="3638">
              <text>Fitri Nurjanah, Bandi, Payamta, Jaka Winarna</text>
            </elementText>
          </elementTextContainer>
        </element>
      </elementContainer>
    </elementSet>
  </elementSetContainer>
</item>
