The purpose of this research is to determine the effect of family ownership and political connection on audit fee and audit risk based on discresionary accrual value. The study period starts from 2012 to 2015 using 39 companies as a research sample, with 156 observational data. Observation data is processed with panel data through Fixed Effect-Cross Section Weighted Method. This study gives results that family ownership positively affects audit fees and audit risk. Political relationships in the firm have a significant effect on audit risk, but no effect on audit fees. Furthermore, this study also proves that there is no influence of moderation of political relations on the influence of family ownership on audit cost and audit risk.