This research aims to investigate the impact of political connection and effectiveness of Board of Commissioner and Audit Committee on audit fees. This research uses samples of all public companies listed in Indonesia Stock Exchange excluding financial industry for the year 2012-2015 that disclose the information of their audit fees. There are two findings of this research. First, it proves that political connection can positively influence audit fees because the existence of political connection within the firm can increase firm’s inherent risk that assessed by the auditor. Second, this research also finds that effectiveness of board of commissioner and audit committee can positively influence audit fees because the board of commissioner and audit committee who are more effective will demand higher audit quality from the auditor.