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Stevani Wijaya
Universitas Buddhi Dharma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Corporate Governance on Audit Quality: A Systematic Literature Review Syefi Octaviani Wijaya; Stevani Wijaya; Fanny
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.2017

Abstract

TThis systematic literature review examines the influence of corporate governance (CG) on audit quality (AQ), addressing gaps in existing research, particularly in emerging markets. It highlights critical factors such as variability in CG practices and AQ outcomes, emphasizing the roles of gender diversity, board independence, and audit committee effectiveness. The objective is to identify key patterns and gaps, offering actionable insights to enhance governance frameworks. Using a rigorous methodology, the study synthesizes findings from recent peer-reviewed research. The analysis focuses on recurring themes like ownership concentration, auditor independence, and audit rotation, employing thematic and narrative synthesis to produce coherent insights. The results demonstrate that independent and diverse boards, effective audit committees, and auditor independence significantly enhance AQ by improving oversight and reducing financial misstatements. However, challenges such as concentrated ownership and weak regulatory enforcement can diminish these benefits. These findings provide valuable recommendations for policymakers and corporate leaders to strengthen transparency, accountability, and stakeholder trust. By integrating theoretical frameworks with practical applications, the study advances global discussions on CG and AQ while highlighting the need for further research in underexplored markets and industry-specific contexts.
Determinants of Banking Firm Performance: The Role of Good Corporate Governance, Firm Size, Audit Quality, and Corporate Social Responsibility Stevani Wijaya; Henry Gunawan
eCo-Buss Vol. 8 No. 3 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i3.3745

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG), firm size, and audit quality on firm performance in the banking sector listed on the Indonesia Stock Exchange (IDX), with Corporate Social Responsibility (CSR) as a moderating variable. This research employs a quantitative approach with a causal research design to examine the relationships among the research variables. The population of this study consists of all banking companies listed on the IDX during the 2019–2023 period. The sampling technique used is purposive sampling, resulting in a total sample of 45 banking companies that meet the research criteria. The data used are secondary data obtained from companies’ annual reports, financial statements, and sustainability reports. Data analysis was conducted using the Partial Least Squares (PLS) method through the SmartPLS application, which includes validity testing, reliability testing, structural model analysis, and hypothesis testing. The results of the study indicate that Good Corporate Governance and audit quality do not have a significant effect on firm performance. In contrast, firm size has a positive effect on firm performance. Furthermore, Corporate Social Responsibility as a moderating variable is proven to influence the relationship between GCG, firm size, and audit quality on firm performance with a negative direction of influence. These findings indicate that firm size is an important factor in improving banking performance, while the implementation of CSR has not fully strengthened the relationship between corporate governance, audit quality, and firm performance in the Indonesian banking industry.
Co-Authors Fanny Henry Gunawan Syefi Octaviani Wijaya