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All Journal Jurnal Keuangan dan Perbankan IJBE (Integrated Journal of Business and Economics) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS IJEBD (International Journal Of Entrepreneurship And Business Development) CARADDE: Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Management, Accounting and Technology (JEMATech) Business Management Analysis Journal (BMAJ) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Sricommerce: Journal of Sriwijaya Community Services Nusantara Science and Technology Proceedings Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Humanities Education and Social Sciences Jurnal Akuntansi dan Keuangan Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings Jurnal Informatika Ekonomi Bisnis International Journal Multidisciplinary Science Jurnal Pengabdian Masyarakat dan Riset Pendidikan Asian Journal of Management, Entrepreneurship and Social Science Jurnal Cakrawala Akuntansi
Tertiarto Wahyudi
Universitas Sriwijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Good Corporate Governance Terhadap Pemilihan Auditor (Studi Empiris Pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024) M. Bassu Airlangga; Tertiarto Wahyudi; Emylia Yuniarti; Nilam Kesuma
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7392

Abstract

This study examines the importance of auditing in ensuring transparency and credibility of financial statements and highlights inconsistencies in prior findings regarding the influence of Good Corporate Governance (GCG) on auditor selection. The objective is to analyze the effect of board structure, institutional ownership, ownership structure, firm risk, and firm size on auditor choice in manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a quantitative approach with a causal design using panel data derived from secondary sources. Data were analyzed using logistic regression to test the effect of independent variables on auditor selection as a dummy variable. The results show that board structure, institutional ownership, and firm size have a positive and significant effect on auditor selection. Conversely, ownership structure has no significant effect, while firm risk shows a significant negative effect on the likelihood of choosing Big Four auditors. The model demonstrates good predictive ability and explains 42% of the variation in auditor selection decisions. In conclusion, not all GCG mechanisms consistently influence auditor selection, as internal company characteristics remain key determinants in audit decisions.
The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period Berlika Sharla Martiza; Hasni Yusrianti; Tertiarto Wahyudi
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2678

Abstract

This study aims to examine and analyze the effect of external auditor quality, arrogance, and female CFO on financial statement fraud, with audit committee financial expertise as a moderating variable. This study used a quantitative approach with secondary data from non-financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consisted of 408 companies with a total of 1,224 observations. Data analysis was performed using panel data regression with Eviews version 12 software. The results show that external auditor quality has a positive and significant effect on financial statement fraud. Arrogance has no significant effect on financial statement fraud. Female CFO has a negative and significant effect on financial statement fraud. Audit committee financial expertise is not proven to moderate the relationship between external auditor quality and arrogance on financial statement fraud. However, audit committee financial expertise has been shown to moderate the relationship between female CFOs and financial statement fraud.
Co-Authors Abukosim, Abukosim Agil Novriansa Ahmad Subeki Andriana, Isni Anisa Listya Apriansyah Putra Arisman, Anton Aryanto Aryanto Aryanto Aryanto Aryanto Asfeni Nurullah ASPAHANI ., ASPAHANI Berlika Sharla Martiza Destari, Ryanti Dirta Pratama Atiyatna Emylia Yuniarti Emylia Yuniartie Ermadiani Ermadiani Ermadiani, Ermadiani Fachri Syafaat Fatma Khairani Febriani, Fenti Fitri Damayani Fuadah, Dr. Luk Luk Fuadah, Luk Luk Fuadah, Lukluk Gunawan, M.A. Andrew Gusdian, Silka Hakiki, Arista Hamzah, Ruth Samantha HASNI YUSRIANTI Henny Pratiwi Inten Meutia Jamilah, Wardatul Kalsum, Umi Kencana Dewi Kesuma, Nilam Khamisah, Nur Larasati Farumi Listya, Anisa Luk Luk Fuadah M. Bassu Airlangga Mahdanisa Anggita Hasibuan Martiza, Berlika Sharla Meila, Al Ahda Nafasya Mohamad Adam Muhammad Abdillah Mukhlis Mukhlis Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtaruddin Mukhtarudin Muchsiri Muktarudin, Muktarudin Muthia, Fida Namira, Putri Rahma Nilam Kesuma Novelia, Riska Novelia, Rizka Novi Oktaviani Oktaviani, Novi Padriansyah Padriansyah Padriansyah Pratiwi, Trie Sartika Rahmawati, Rahmawati Randi Febrian Relasari, Relasari Relasari, Relasari Riesa Morita Yuliasari RIKA HENDA SAFITRI, RIKA Rika Henda Safitri, Rika Henda Riska Safitri Riski Kurniawan Rizka Novelia Rochmawati Daud, Rochmawati Sendhy Saputra Setiawan, Renaldi Shelly Prahadian Putri Silka Gusdian Silvia Arista Susetyo, Didik Syamsurijal AK Syamsurijal AK Syarahfina Aprilisia Tjandrakirana, Rina Tripermata, Lukita Tutia Rahmi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Umi Kalsum Yuniarti, Emylia Yusnaini Yusnaini