Effectiveness of Corporate Governance and Audit Quality: The Role of Ownership Concentration as Moderation

被引:1
|
作者
Widani, Natasya Adela [1 ]
Bernawati, Yustrida [1 ]
机构
[1] Univ Airlangga, Fac Econ & Business, Surabaya, Indonesia
来源
ETIKONOMI | 2020年 / 19卷 / 01期
关键词
corporate governance; audit quality; ownership concentration; COMMITTEE; PERFORMANCE; EXPERTISE; BOARDS; FEES;
D O I
10.15408/etk.v19i1.14893
中图分类号
F [经济];
学科分类号
02 ;
摘要
The case of corporate financial statement fraud committed by company management is a phenomenon that often occurs and occurs repeatedly. This condition is exacerbated by the involvement of external auditors to support the fraud. This study aims to determine the effect of corporate governance and audit quality and find out the ownership concentration moderating corporate governance and audit quality. This study uses moderated regression analysis and research samples on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2018. The results of the study stated that corporate governance did not affect audit quality, and the presence of ownership concentration strengthened the dirt of the effectiveness of corporate governance on audit quality. The implication of this research is to minimize earnings management practices. The effectiveness of corporate governance expects to run well and regulate the composition of ownership into something fundamental to implement.
引用
收藏
页码:131 / 140
页数:10
相关论文
共 50 条
  • [1] The effectiveness of internal corporate governance and audit quality: the role of ownership concentration - Malaysian evidence
    AlQadasi, Adel
    Abidin, Shamharir
    [J]. CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2018, 18 (02): : 233 - 253
  • [2] Corporate Governance, Audit Quality, Family Ownership and Earnings Management
    Widagdo, Ari Kuncara
    Rahmawati, Rahmawati
    Murni, Sri
    Wulandari, Trisninik Ratih
    Agustiningsih, Sri Wahyu
    [J]. 7TH INTERNATIONAL CONFERENCE ON ENTREPRENEURSHIP (7TH ICOEN), 2021, : 519 - 534
  • [3] Corporate governance in Germany: the role of banks and ownership concentration
    Edwards, J
    Nibler, M
    [J]. ECONOMIC POLICY, 2000, (31) : 237 - 267
  • [4] Corporate Governance Quality and Ownership Concentration Type: Evidence from Malaysia
    Ismail, Norashikin
    Sinnadurai, Philip
    [J]. IEEE SYMPOSIUM ON BUSINESS, ENGINEERING AND INDUSTRIAL APPLICATIONS (ISBEIA 2012), 2012, : 254 - 257
  • [5] Corporate governance and cost of equity: the moderating role of ownership concentration levels
    Hashmi, Muhammad Arsalan
    Istaqlal, Urooj
    Brahmana, Rayenda Khresna
    [J]. SOUTH ASIAN JOURNAL OF BUSINESS STUDIES, 2024, 13 (02) : 282 - 302
  • [6] Ownership Concentration and Corporate Governance: Evolution of Ideas
    Kapelyushnykov, R. Y.
    [J]. ROSSIISKII ZHURNAL MENEDZHMENTA, 2006, 4 (01): : 3 - 28
  • [7] Corporate Governance Quality and Audit Quality in Malaysia
    Kee, Ho Wai
    Hock, Oo Yu
    Kueng, Kwong Chee
    [J]. THE 17TH ANNUAL CONFERENCE OF THE ASIAN ACADEMIC ACCOUNTING ASSOCIATION (2016 FOURA CONFERENCE), 2017, 34
  • [8] Blockholders' Ownership and Audit Fees: The Impact of the Corporate Governance Model
    Barroso, Raul
    Ben Ali, Chiraz
    Lesage, Cedric
    [J]. EUROPEAN ACCOUNTING REVIEW, 2018, 27 (01) : 149 - 172
  • [9] A Conceptual Model for the Analysis of Internal Audit Effectiveness designed to Improve Corporate Governance Quality
    Caratas, Maria Alina
    [J]. VISION 2020: INNOVATION, DEVELOPMENT SUSTAINABILITY, AND ECONOMIC GROWTH, VOLS 1-3, 2013, : 344 - 354
  • [10] Book-Tax Differences, Corporate Governance Effectiveness and Audit Quality: An Interactive Effects
    Riguen, Rakia
    Kachouri, Maali
    Jarboui, Anis
    [J]. JOURNAL OF CORPORATE ACCOUNTING AND FINANCE, 2018, 29 (04): : 20 - 36