Pengaruh Komite Audit dan Dewan Pengawas Syariah terhadap Audit fee pada Bank Umum Syariah di Indonesia Tahun 2021-2024

Audit fees represent professional compensation paid to external auditors and reflect audit risk, governance quality, organizational complexity, and the level of audit effort required to examine financial statements. In Islamic Commercial Banks, the determination of audit fees becomes more complex because auditors must evaluate not only financial reporting but also compliance with Sharia principles. This study aims to examine the influence of audit committee size, audit committee expertise, audit committee independence, Sharia Supervisory Board size, and Sharia Supervisory Board expertise on audit fees in Islamic Commercial Banks in Indonesia during the 2021–2024 period. A quantitative approach with a causal associative research design was employed using secondary data obtained from the annual reports of 11 Islamic Commercial Banks, resulting in 44 panel data observations selected through purposive sampling. Panel data regression analysis was conducted using STATA 17 following model selection procedures and classical assumption tests. The empirical findings reveal that audit committee size has a positive and significant effect on audit fees, indicating that larger audit committees strengthen monitoring functions, expand audit scope, and increase audit effort, thereby leading to higher audit fees. Conversely, audit committee expertise, audit committee independence, Sharia Supervisory Board size, and Sharia Supervisory Board expertise do not have significant effects on audit fees. These results suggest that external auditors place greater emphasis on the monitoring capacity reflected by the size of the audit committee than on other governance characteristics when determining audit fees. This study contributes to the corporate governance and Islamic banking literature by providing recent empirical evidence from Indonesia following the post-merger development of the Islamic banking industry. The findings also offer practical implications for Islamic Commercial Banks in strengthening governance mechanisms to improve oversight quality and support more effective external audit processes.