AUDIT QUALITY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS (SURVEY ON PUBLIC FIRM INDUSTRY SECTORS IN INDONESIA STOCK EXCHANGE)

Supardi, Deddy AUDIT QUALITY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS (SURVEY ON PUBLIC FIRM INDUSTRY SECTORS IN INDONESIA STOCK EXCHANGE). Proceeding Joint Seminar Among KORPRI Kopertis Region IV Wittenborg Universitv. ISSN 978-602-71741-6-0

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Abstract

Many firms in Indonesia as well as in other countries have financial difficulties and can not maintain their going concern which caused by the credibility of financial statements and operation. Profession organization and regulator have carried out reformation to improve financial statement transparancy and effort to increase audit quality and corporate governance practices. This study gives additional evidence about audit quality, corporate governance and firm characteristics in Indonesia. Logistic regression is used in investigating the questions of research. The results of this study show that non financial institution ownership and firm size have significant correlation with audit quality.

Item Type: Article
Uncontrolled Keywords: Audit Quality, Corporate Governance, Ownership Structure, CEO Duality, Firm Characteristics
Subjects: Prosiding USBYPKP > Prosiding
Depositing User: Rizal Dwi
Date Deposited: 05 Sep 2020 03:37
Last Modified: 05 Sep 2020 03:37
URI: http://repository.usbypkp.ac.id/id/eprint/821

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