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Dina Nurhasanah
Institut Bisnis dan Informatika Kwik Kian Gie
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Quality audit moderates the influence of good governance on company value Dina Nurhasanah; Sugi Suhartono
Jurnal Ekonomi Perusahaan Vol. 29 No. 1 (2022): March 2022
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.273 KB) | DOI: 10.46806/jep.v29i1.835

Abstract

The mechanisms and principles of good corporate governance are crucial to increasing company value. However, this principle is still missed by many companies. Qualified auditors that can conduct a good auditing quality are the key to this issue. This research departs from a belief that the ability of audit quality moderates the effect of good corporate governance on company value. This study aims to confirm this notion. Therefore, the authors analyze the data from 129 companies taken purposively from various industries listed on the Indonesia Stock Exchange from 2017 to 2019, using the pooling test as the primary analysis tool. This study reveals that institutional ownership positively influences company value. As expected, audit quality moderates this relationship. However, this study fails to confirm the effect of the board of commissioners and managerial ownership on company value. Moreover, audit quality also fails to show its moderating effect in those unconfirmed relationships. The authors propose suggestions for further research. Original Article | Turnitin
Co-Authors Sugi Suhartono