THE EFFECT OF AUDIT QUALITY AND CORPORATE GOVERNANCE MECHANISMS ON FIRM VALUE

Ady Setyo Nugroho (Universitas Jenderal Soedirman)
Agus Faturokhman (Universitas Jenderal Soedirman)
Yusriati Nur Farida (Universitas Jenderal Soedirman)

Soedirman Accounting, Auditing and Public Sector Journal
Vol 5 No 1 (2026): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL

This study conducts an empirical analysis of the impact of audit quality and corporate governance mechanisms on firm value, utilizing data from banking companies. Audit quality is measured by the change of public accounting firms, corporate governance mechanisms are measured by the size of the board of commissioners, and firm value is measured using Tobin's Q. This study employs a quantitative approach. The results indicate that audit quality influences firm value, and corporate governance mechanisms—measured by the size of the board of commissioners—also affect firm value.