Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Formosa Journal of Sustainable Research (FJSR)
Salira, Aprilia
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Education Industrial & Manufacturing Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effects of Corporate Governance on Audit Quality: An Empirical Study of Non-Financial Companies Listed on the Idx (2020-2022) Salira, Aprilia; Prasetyo, Andrian Budi
Formosa Journal of Sustainable Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i11.12322

Abstract

This study aims to examine the effects of corporate governance on audit quality. Board size, independent commissioners, institutional ownership and financial literacy of the audit committee are independent variables in this study. The dependent variable in this study is audit quality. Control variables are also involved in this study, which include firm size and firm age. The logistic regression analysis method was used in this study. All data used was obtained from the annual reports of non-financial companies listed on the Indonesia Stock Exchange for 2020-2022. A total of 936 samples were selected using a purposive sampling method. The study results show that board size and financial literacy of the audit committee have a significant positive effect on audit quality. Independent commissioners and institutional ownership also have a positive effect but not significant on audit quality. These findings may indicate that increasing the board size and the presence of audit committee members who have accounting knowledge can improve audit quality in the company
Co-Authors Andrian Budi Prasetyo, Andrian Budi