Selma, N.A. and Siregar, A. 2026. Audit Fees: The Role of Board of Commissioners Size, Audit Committee Size, and Firm Size . Journal of Accounting, Finance, Taxation, and Auditing (JAFTA). 8, 1 (Mar. 2026), 62–75. DOI:https://doi.org/10.28932/jafta.v8i1.16493.