Gymnastiar, D., M. Muhsin, and G. . Desyana. “The Effect of Company Risk and Company Complexity on Audit Fees With Moderation of Dividend Payment Policy : Empirical Study of Non-Financial Companies Listed on The BEI IN 2020 - 2022)”. Jurnal Indonesia Sosial Sains, vol. 5, no. 08, Aug. 2024, pp. 2077-88, doi:10.59141/jiss.v5i08.1204.