Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Vol. 7 No. 1 (2023): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 7 No 1 (Desember 2023)

The Effect Of Ceo Power On The Selection Of Qualified Auditors With Profitability As Moderator

Khairunnisa (Unknown)
Feby Astrid Kesaulya (Unknown)
Weny Putri (Unknown)

Article Info

Publish Date
20 Dec 2023

Abstract

This study aims to determine the effect of CEO Power on the selection of qualified auditors with profitability as a moderator. This study uses a sample of small and medium-sized enterprises listed on the PEFINDO 25 index May 2023, the data used is company data from 2020-2022. Hypothesis testing using logistic regression analysis. The results of the study show that profitability does not moderate the influence of CEO Power on the selection of qualified auditors. The results of this study are expected to increase literacy regarding what factors can influence the selection of auditors. In addition, the CEO of the company also must consider thoroughly when selecting auditors for his/her company in order to maintain the quality of company’s financial reporting.

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Journal Info
Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Website

Abbrev

ekobis

Publisher

Universitas Sjakhyakirti Palembang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal EKOBIS (Kajian Ekonomi dan Bisnis) merupakan salah satu wadah bagi dosen dan akademisi untuk mempublikasikan artikel ilmiah mereka. Jurnal EKOBIS menghadirkan kajian-kajian analisis dan kritis pada bidang Ekonomi, Manajemen, Bisnis, Akuntansi, dan Keuangan. Jurnal EKOBIS diharapkan mampu ...