Indonesian Journal of Accounting and Governance
Vol. 6 No. 1 (2022): JUNE

PERAN MODERASI KUALITAS AUDIT PADA PENGARUH KONEKSI POLITIK TERHADAP NILAI PERUSAHAAN

Stanesie Liyanto (Universitas Atma Jaya Makassar)
Fransiskus E. Daromes (Universitas Atma Jaya Makassar)
Alfonsus Jantong (Universitas Atma Jaya Makassar)

Article Info

Publish Date
28 Jun 2022

Abstract

This study aims to examine the moderating role of audit quality on the effect of politicalconnections on firm value. The population used in this study are manufacturing companies listed onthe Indonesia Stock Exchange with a research period of 2016-2019. The number of samples is 108companies each year. Data analysis used moderated regression test. The results of the study prove thatpolitical connections have a positive and significant influence on firm value, however, audit qualitycannot moderate the relationship between political relations and firm value.

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Journal Info
Indonesian Journal of Accounting and Governance
Website

Abbrev

ijag

Publisher

Universitas Agung Podomoro

Subject

Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The Indonesian Journal of Accounting and Governance (IJAG) is a peer-reviewed academic journal aiming for advancing knowledge and fostering innovation in finance, accounting, auditing, accountability, sustainability, risk management, governance, and taxation. It provides a platform for researchers, ...