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Ariya Mutika; Endah Susilowati

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The profit sharing rate for mudharabah deposits is a type of investment in rupiah or foreign currency which withdrawals are made at payment due date using the mudharabah (profit sharing) principle. The purpose of this study is to analyze the effect of Operating Expenses on Operating Income (BOPO) on the profit sharing rate of mudharabah deposits in Islamic commercial banks registered with the OJK in 2015-2019 through ROA as an intervening variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 12 Islamic banks with 60 observation data. The type of data used is secondary data from the annual reports of Islamic Commercial Banks. Data analysis using SEM PLS with WarpPLS 7.0 software program. The results of the study prove that BOPO has a significant effect on ROA. Meanwhile, BOPO and ROA do not have effect on the profit sharing rate of mudharabah deposits, and BOPO does not have effect on the profit sharing rate of mudharabah deposits through ROA.

Kurniawan, Ferry; Tituk Diah Widajantie

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

Sulistyowati Sulistyowati; Andar Sri Sumantri

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.

Adhe Lisna Gayuh Sasiwi; Nelawati Radjamuda

Jurnal Sains dan Kesehatan (JUSIKA) 2021 Universitas Muhamadiyah Manado

Salah satu penyebab kematian ibu antara lain masih rendahnya pemahaman tentang kontrasepsi dan kesehatan reproduksi, rendahnya akses terhadap pelayanan kontrasepsi dan banyaknya pasangan usia subur (PUS) tidak mendapat pelayanan kontrasepsi, pada hal itu beresiko meningkatkan jumlah kematian ibu karena aborsi yang tidak aman (Budijanto, 2013).      Berdasarkan data wilayah kerja puskesmas Kombos pada tahun 2017 diketahui bahwa Jumlah peserta KB aktif berjumlah 3.711 (68,6%) dari total 5.408 Pasangan Usia Subur (PUS). Ini berarti masih ada 1.697 (31,4 %) PUS yang bukan merupakan peserta KB aktif. Berdasarkan data tersebut dapat disimpulkan masih tingginya PUS yang tidak menggunakan alat kontrasepsi di wilayah kerja puskesmas Kombos tahun 2017.       Desain penelitian dalam penelitian ini yaitu deskriptif kuantitatif. Penelitian ini telah dilaksanakan di wilayah kerja puskesmas Kombos Kota Manado pada  bulan Mei 2019. Variabel dalam penelitian ini adalah mono variable yaitu Faktor PUS tidak menggunakan alat kontrasepsi. Populasi dalam hal ini adalah semua PUS yang bukan peserta KB aktif di puskesmas Kombos yaitu berjumlah 1697 peserta. Sampel dalam hal ini adalah sebagian PUS yang bukan peserta KB aktif di puskesmas Kombos yaitu berjumlah 94 peserta. Teknik pengambilan sampel pada penelitian ini yaitu menggunakan aksidental sampling. Instrumen yang digunakan dalam penelitian ini adalah menggunakan kuesioner. Analisa data ada penelitian ini menggunakan tabel distribusi frekwensi. Faktor penyebab Pasangan Usia Subur (PUS) tidak menggunakan alat kontrasepsi di wilayah kerja puskesmas Kombos Kota Manado menunjukkan 19,1% ingin punya anak, 16,4 % takut efek samping, 15,3% tidak nyaman, 14,5% fertilitas (ingin banyak anak0, 14,5% tidak ingin, 9,2% masalah akses alat KB, 6,5% masalah kepercayaan/agama..    

Nurhayati Nurhayati

Jurnal Manajemen dan Ekonomi Bisnis 2021 Pusat Riset dan Inovasi Nasional

The purpose of this study was to analyze the effect of learning creativity and emotional intelligence on economic mathematics learning achievement of students at Stie Ganesah Jakarta. This research is a quantitative survey research with a correlation approach. The respondents in this study were first semester students of the STIE Ganesha Economics study program. The data were obtained by giving the students' learning creativity and emotional intelligence questionnaires. This is evidenced by the value of Sig = 0.011 <0.05 and t count = 2.696. The magnitude of the correlation number is 0.389 with a determination of 0.151. This means that the magnitude of the relationship between X1 and X2 variables to Y is 0.389 with a medium category. The magnitude of the effect of X1, X2 on Y is 15.1% where the variables of learning creativity and emotional intelligence together affect the variable of student achievement in mathematics economics by 15.1% while the rest is influenced by other variables.

Nur Kholis; Ida Ayu Kade R. K; Hestin Mutmainah

Jurnal Visi Manajemen 2021 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Penelitian ini bertujuan menguji faktor-faktor yang mempengaruhi agresivitas pajak perusahaan pertambangan di Indonesia dengan menggunakan variable penelitian  pertumbuhan penjualan, variable kepemilikan manajerial, dan variable komisaris independen. Penelitian ini menggunakan perusahaan pertambangan yang terdaftar di bursa efek indonesia mulai tahun 2014-2018 dengan menggunakan teknik purposive sampling dalam pengambilan sampel. Penelitian ini merupakan penelitian Kuantitaif dengan Teknik analisis data menggunakan analisis regresi berganda. Hasil dari penelitian diperoleh variabel pertumbuhan penjualan, variable kepemilikan manajerial, dan variable komisaris independen berpengaruh signifikan secara parsial terhadap tingkat  agresivitas pajak perusahaan.

Herlina, Vivi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to determine whether there is an influence of internal organizational support perception toward affective commitment to change the employees of the Sekretariat Daerah Kabupaten Kerinci. As an independent variable, namely organizational support and the dependent variable is the affective commitment to change. The sampling process using a questionnaire which further calculation process validity test and reliability test. The analytical method used is linear regression and t-test to determine the magnitude of the influence between the internal organizational support perception for affective commitment to change. The linear regression equation of the results obtained was Y = 29.348 + 0.328X. The result of t-test value was 4.115 and the t-table is 1.668. Because the t value is greater than t-table, this indicates that there is a significant influence between the variables of Internal Organizational Support Perception on Affective Commitment to Change

Prasetyo, Agus; Adriyanto, Andhy Tri

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

Research on the Influence of Communication Quality and Conflict Management on Customer Relationship Marketing aims to find out the influence of The Influence of Communication Quality and Conflict Management on Customer Relationship Marketing as Variable Intervening Research Location PT. Bpr Rudo Indobank in Semarang City. The population used is PT Customer. Rudo Indobank. The sample was 100 respondents. Research data comes from two sources, namely primary data and secondary data. This type of research is quantitative. Sampling using purposive random sampling techniques. The collected data is then analyzed using Structural Equation Modelling (SEM) with AMOS 24 software. The results of this research Communication Quality has a significant positive effect on Customer Relationship Marketing, Conflict Management has a significant positive effect on Customer Relationship Marketing.

Nikawati, Ni Nengah; Muryani, Ni Made Sri; I Wayan Suarjaya

Jurnal Kesehatan Medika Udayana 2021 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Background: Anxiety is a feeling felt by respondents regarding disturbing mental tension, which as a general reaction with the inability to overcome a problem or there is no sense of security, which later leads to a physiological and psychological change. The level of family anxiety can be assessed by using a questionnaire with each respondent's characteristics and level of anxiety can be divided into several parts, namely: normal anxiety levels, mild anxiety levels, moderate anxiety levels, severe anxiety levels and panic. Objective: Knowing the description of the level of family anxiety in caring for patients with schizophrenia at the Mental Poliklinik UPTD. Rumah Sakit Jiwa Provinsi Bali and the characteristics of families caring for patients with schizophrenia based on education, age, and type of work. Methods: The research method that used in this study was descriptive research. This study used a cross sectional study, which was a study in which the subjects were evaluated only once and the measurement of each only one variable at the same time that using sampling consecutive sampling technique. The sample used was 32 people consisting of family members of hallucinations patients. Results: Based on research conducted at the Poliklinik UPTD. Rumah Sakit Jiwa Provinsi Bali toward 32 family members who was caring for patients by schizophrenia, most family members did not experience anxiety or anxiety in the normal range which was 29 family members of 32 family members and 3 families who experienced mild anxiety levels. Conclusion: That most family members who treated patients by schizophrenia at the Poliklinik UPTD. Rumah sakit Jiwa Provinsi Bali does not experience anxiety or anxiety still within normal limits. Latar Belakang: Kecemasan adalah suatu perasaan yang dirasakan oleh responden mengenai ketegangan mental yang menggelisahkan, dimana sebagai reaksi umum dengan ketidakmampuan dalam mengatasi suatu masalah atau tidak ada rasa aman, yang nantinya menimbulkan suatu perubahan fisiologis dan psikologis. Keluarga yang memiliki anggota keluarga dengan  gangguan jiwa dapat mengalami kecemasan Tingkat kecemasan keluarga dengan skizofrenia yaitu cemas ringan (80,49%) dan 8 keluarga mengalami cemas sedang (19,51%). Tujuan: Mengetahui gambaran tingkat kecemasan keluarga dalam merawat pasien dengan skizofrenia di Poliklinik Jiwa UPTD Rumah Sakit Jiwa Provinsi Bali dan karakteristik keluarga yang merawat pasien dengan skizofrenia berdasarkan pendidikan, umur, dan jenis pekerjaan. Metode: Metode penelitian yang digunakan dalam penelitian ini adalah penelitian bersifat deskriptif. Penelitian ini menggunakan penelitian cross sectional yaitu suatu penelitian dimana subjek diobsevasi hanya satu kali saja dan pengukurannya masing-masing satu variabel pada waktu yang sama yang menggunakan teknik sampling consecutive sampling. Sampel yang digunakan berjumlah 32 orang terdiri dari anggota keluarga pasien Halusinasi. Hasil: Berdasarkan penelitian yang dilakukan di Poliklinik Jiwa UPTD. Rumah Sakit Jiwa Provinsi Bali terhadap 32 anggota keluarga yang merawat pasien dengan skizofrenia, sebagian besar anggota keluarga tidak mengalami kecemasan atau kecemasan masih dalam batas normal jumlah 29 anggota keluarga dari 32 anggota keluarga dan 3 keluarga yang mengalami tingkat kecemasan ringan. Kesimpulan: Sebagian besar anggota keluarga yang merawat pasien dengan skizofrenia di Poliklinik Jiwa UPTD. Rumah Sakit Jiwa Provinsi Bali tidak mengalami kecemasan atau kecemasan masih dalam batas normal.

Muriyati Rokani; Andi Akifa Sudirman; Nur Ainnun K. Uba; Sri Yulianti Amara

Jurnal Rumpun Ilmu Kesehatan 2021 Pusat Riset dan Inovasi Nasional

Nutritional status is an expression of a state of balance in the form of certain variables or the manifestation of nutrition in the form of certain variables. The purpose of this study was to determine the relationship between parenting style and the level of parents’ economic income in improving the nutritional status of toddler during the COVID-19 pandemic in Barakati Village, Batudaa District, Gorontalo Regency. The research design used an analytical survey method with a cross sectional approach. the sampling technique uses purposive sampling. The results showed that there is a relationship between parenting style and the level of parents’ economic income during the COVID-19 pandemic with the nutritional status of toddler. The conclusion is that the majority of parents apply directive parenting with a low level of parental income, but this does not make parents’ attention to child nutrition neglected so that the average nutritional status of children is normal. Suggestions from this study are that parents can provide good parenting to children and pay attention to the nutritional status of children by utilizing food ingredients that are easily available but have good nutritional content.

Hariyanti Hariyanti; Didik Hermawan

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.

Suprihono Setyawan; Feti Nur Rahmawati; Budi Hartono

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

The purpose of this study was to determine the effect of work conflict and work stress either partially working, and the simultaneous of the employee performance at PT Herculon Carpet Semarang. This research is a descriptive quantitative study with  sample 72 employee. Data collection methods used were purposive sampling. Data were analyzed with the statistical software SPSS 25. The result of the research showed that variable of  work conflict influence significant positive for employee performance with thitung score amounted 4,261 > ttabel 1,995 and significant score 0,000 ˂ 0,05, variable of work stress influence significant positive for employee performance with thitung score amounted 3,215 >ttabel 1,995 and significant score 0,002 ˂ 0,05, then variable of work conflict and work stress simultant influence significant positive for employee performance Fhitung score amounted 22.044 > Ftabel 3,13 and significant score 0,000 ˂ 0,05. Result for koefisien determinasi (R2) amounted 0,390 or amounted 39%

Tri Purwani; Ana Kadarningsih

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

Increasing the prosperity of owners or shareholders is one of the goals of companies that have gone public. The high prosperity will increase the market performance of companies going public. The purpose of this study is to determine the role of financial performance in improving the stock price of companies going public. The population used in this research is 65 companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used purposive sampling method, in order to obtain a sample of 60 companies that meet the sample criteria. The data analysis method used in this research is multiple linear regression analysis, descriptive analysis, normality test, coefficient of determination, and t test. Financial performance variables are measured from three ratios, namely solvency ratios, profitability ratios, and activity ratios. The results showed that the solvency ratio and profitability ratio have a significant influence on the stock price of companies going public. The activity ratio shows that the results cannot affect the stock price of companies going public

Dendy Kurniawan; Nikhlis, Neilin

Jurnal Elektronika dan Komputer 2020 STEKOM PRESS

E-commerce competition in Indonesia makes e-commerce companies compete to develop strategies to win the competition. Customer loyalty is an important factor to lead in the competition. This research focuses on how much influence website service quality has on customer loyalty. This research is also to find out which website quality factors have the most influence on customer loyalty with customer satisfaction as a mediating factor. The factors that influence e-commerce customer loyalty are analyzed using concepts including the dimensions of service quality consisting of (physical evidence, reliability, responsiveness, assurance, empathy) and Corporate Image as the variable that influences and Customer Satisfaction as the variable that is affected. The sample in this study were 96 respondents. With the sampling method using the purposive sampling method. The results obtained that there is a positive and significant influence between the dimensions of service quality and company image on customer satisfaction.  Keywords: E-commerce website, Service Interaction Quality, Customer Satisfaction

maulita, nadya; yuanita, soewarno; lia, nirawati

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

           Many strategies that can be used to increase sales and attract consumers to buy products offered by manufacturers. One strategy that is widely used by companies is the marketing mix strategy. Marketing activities that focus on product self-focus, pricing, distribution policies, and means of promotion are known as the marketing mix or Marketing Mix. This study aims to evaluate the internal evaluation and indicators of the appropriate marketing mix strategy and is applied to increase the sales volume at Griya Manik-Manik Kaca Plumbon. This study uses a qualitative descriptive analysis method, by collecting data directly from the company by making observations, interviews according to the research subject. The results showed that the strategy adopted by Griya Manik-Manik Kaca Plumbon has worked well, where the four marketing strategy variables support and complement each other, and have different roles in marketing their products. We recommend that the owner of the Plumbon Griya Glass Bead UMKM should be upgraded with the marketing mix that has been applied. The strategy used by the company is good, but it would be better if the company plans to continue to improve strategies considering that many other competitors have issued similar products.  

Mudrik Mudrik; Andhi supriyadi; Dyah Palupiningtyas; Heru Yulianto; Krisna Tri Argo

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

This research was conducted at Patra Semarang Hotel & Convention which aims to analyze and explain the influence of leadership style and organizational culture on employee performance, and to find out which variables are most influential on tourist satisfaction.This research uses quantitative methods with 55 respondents. The validity and reliability test techniques, multiple regression analysis, hypothesis testing through the f test, t test, coefficient of determination and beta coefficient.The results showed that the level of testing was significant and positively influenced by the regression equation, Y = -0.005 X1 + 0.971 X2 and it was proven that the organizational culture variable had the most dominant influence on employee performance with a regression coefficient of 0.971. The conclusion from this study that of the two independent variables, organizational culture is a variable that has a positive effect on employee performance at Patra Semarang Hotel & Convention.

Nurlaelatul Maulidah; Ari Abdilah; Elah Nurlelah; Windu Gata; Fuad Nur Hasan

Jurnal Elektronika dan Komputer 2020 STEKOM PRESS

Diabetes is a serious chronic disease that occurs because the pancreas does not produce enough insulin (a hormone that regulates blood sugar or glucose), or when the body cannot effectively use the insulin it produces. WHO data shows that the incidence of non-communicable diseases in 2004 reached 48 , 30% is slightly higher than the incidence rate of infectious diseases, namely 47.50% [1]. According to the Ministry of Health in 2012 diabetes caused 1.5 million deaths. Some Indonesian people, this disease is better known as diabetes or blood sugar. This research was developed through secondary data processing from the Pima Indians Diabetes Dataset health database which was taken from the Kaggle dataset and can be accessed through https://www.kaggle.com/uciml/pima-indians-diabetes-database. Where the data itself consists of 768 records with several medical predictor variables (Pregnancies, Glucose, Blood Pressure, Skin Thickness, Insulin, BMI, Diabetes Pedigree Function, Age and Outcome). Then the data will be processed using the Particle Swarm Optimization (PSO) feature selection to increase the accuracy value and the Naive Bayes algorithm to determine the accuracy results of the diagnosis of diabetes. From the results of research that has been done for the accuracy of the classification algorithm Naive Bayes is 74.61%, while the accuracy of the classification algorithm with Particle Swarm Optimization is 77.34% with an accuracy difference of 2.73%. So it can be concluded that the application of the Particle Swarm Optimization technique is able to select attributes in the Naive Bayes Algorithm, and can produce a better level of diabetes diagnosis accuracy than using only the individual method, namely the Naive Bayes algorithm. Keywords: Diabetes, Particle Swarm Optimization, Naive Bayes Algorithm

Enny Diah Astuti; Nika Sintesa

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Digital Business is experiencing rapid growth, including in the online-based food business. The Internet is creating a new face in interactive communication between sellers, consumers and business partners. This allows the company to be able to interact and work together continuously to be able to develop products, marketing, delivery and maximum service to get customer satisfaction. One type of business that is currently growing rapidly and is very popular with customers is food delivery services including go food, grab food and shopee food. This delivery service will increasingly compete according to the response from customers, influenced by the quality of service. The purpose of this study was to find out how service quality affects customer satisfaction, especially in online- based food delivery applications. The research used in this research is quantitative analysis method. The method used is to collect information obtained from questionnaires. Variable indicators were tested for validity and reliability. In testing this validity using the Pearson Correlation approach. The reliability test in this study used Cronbach, Alpha coefficient. The results of the study explain that the service variable partially has a positive effect on customer satisfaction. The influence of service quality provided by service providers and service partners is very well responded by application users.

Ningsih, Pemilia Sulistyowati; Pemilia Sulistyowati; Heni Susilowati

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

This research is to know the Influence of Communication, Motivation, And Work Ability To Performance Of Subdistrict Officer Of Universitas STEKOM Semarang. Research data was obtained through questionnaire. The sample used in this research is 82 respondents. The data obtained were processed by using descriptive  analysis  and  quantitative  statistical  analysis.  Quantitative  analysis using multiple regression analysis to determine the effect of independent variables to  dependent  variables,  but  before  the  test  is  done  first  test  the  validity and reliability test.The result of regression analysis shows that Communication, Motivation, and Work Ability to Performance.

Alfino, Yonatan; Siagian, Valentine

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

ABSTRACT This research aims to analyze the effect of auditor concentration, board independence, and audit committee size on the determination of audit fees. Samples were obtained in this research was the IDX BUMN20 (top twenty constituents) contained in the IDX BUMN20 Index Fact Sheet as of December 2019 during the 2015-2019 period. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, and coefficient of determination test. Test results of the independent variable, level of auditor concentration, have a significant positive effect on the determination of audit fees, the independence of the Board of Commissioners has a negative but insignificant effect on the dependent variable on audit fees, and the size of the Audit Committee has a positive but insignificant effect on the dependent variable on audit costs. The result of the determination coefficient is 64.2%, which means that the independent variable affects the dependent variable by 64.2%.  Keywords: Auditor Concentration, Board of Commissioners Independence, Audit Committee Size, Audit Fee