Zein Septa Fachriza, - and Agus Widodo Mardijuwono, Drs., M.Si., Ak (2020) Corporate Governance, Ownership Concentration and Audit Quality. Cuadernos de Economia, 43 (123). pp. 449-455. ISSN 0210-0266

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Abstract

This study aims to analyse the relationship between corporate governance and audit quality with ownership concentration as a moderating variable in manufacturing companies. The study's sample population comprised of manufacturing companies listed on the Indonesia Stock Exchange between 2016 and 2018. The study utilised secondary data extracted from the annual financial statements of the listed companies containing information about share ownership, auditor details, and corporate governance. The purposive sampling technique was applied with several criteria to determine the final sample of 289 listed companies. IBM’s Statistical Package for the Social Sciences (SPSS) v.20 was utilised for the data analysis, and logistic regression was used to test the hypotheses. The results showed that the independent commissioner had a significant negative influence on the audit quality, and the existence of the audit committee was not related to audit quality. However, ownership concentration was found to moderate the relationship between independent commissioners on the board and audit quality. This study presents the following implications for the management of companies where independent commissioners should be engaged to ensure that internal corporate governance is upheld and that the board does not necessarily need to engage with Big4 audit and accounting firms.

Item Type:	Article
Uncontrolled Keywords:	Corporate Governance; Audit Quality; Ownership Concentration
Subjects:	H Social Sciences H Social Sciences > HJ Public Finance H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Zein Septa Fachriza, - NIM041311333087 Agus Widodo Mardijuwono, Drs., M.Si., Ak UNSPECIFIED
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	08 Nov 2022 01:28
Last Modified:	08 Nov 2022 01:28
URI:	http://repository.unair.ac.id/id/eprint/118522
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