Matches in SemOpenAlex for { <https://semopenalex.org/work/W2934580387> ?p ?o ?g. }
- W2934580387 abstract "This research examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. Primarily, the study examines the direct relationship of managerial ownership, independent board member and independent audit committee on the audit quality of listed banks in the Indonesian Stock Exchange. Also, the current study explores the mediating effect, indirect effect, of the independent audit committee on the relationship between managerial ownership, independent board member, and audit quality in the listed banks in Indonesia. The results show that the independent board member has a significant impact on the independent audit committee and the audit quality. The study reveals that managerial ownership does not influence audit quality. The adoption of the independent audit committee with a long tenure of years can be potentially risky and less creative. As a result, their oversight functions may be in jeopardy, impaired or reduced performances. The research findings reveal no significant indirect effects of the independent audit committee on the relationship between managerial ownership, independent board member and audit quality in the banks listed in IDX. Independent board members need to renew the appointment of the independent audit committee members to improve the quality of the oversight functions undertaken by the audit committee, and hence, enhance audit quality." @default.
- W2934580387 created "2019-04-11" @default.
- W2934580387 creator A5004281210 @default.
- W2934580387 creator A5054961345 @default.
- W2934580387 creator A5089324306 @default.
- W2934580387 date "2018-04-01" @default.
- W2934580387 modified "2023-09-27" @default.
- W2934580387 title "Examining the Independent Audit Committee, Managerial Ownership, Independent Board Member and Audit Quality in Listed Banks" @default.
- W2934580387 cites W1545460766 @default.
- W2934580387 cites W1598542599 @default.
- W2934580387 cites W1965813720 @default.
- W2934580387 cites W1968330704 @default.
- W2934580387 cites W1971620354 @default.
- W2934580387 cites W199008515 @default.
- W2934580387 cites W1990317644 @default.
- W2934580387 cites W2000141436 @default.
- W2934580387 cites W2004240179 @default.
- W2934580387 cites W2004531271 @default.
- W2934580387 cites W2034534950 @default.
- W2934580387 cites W2057553634 @default.
- W2934580387 cites W2075945237 @default.
- W2934580387 cites W2092344966 @default.
- W2934580387 cites W2098842217 @default.
- W2934580387 cites W2107269898 @default.
- W2934580387 cites W2133173093 @default.
- W2934580387 cites W2134841287 @default.
- W2934580387 cites W2148662632 @default.
- W2934580387 cites W2157575850 @default.
- W2934580387 cites W2183529984 @default.
- W2934580387 cites W2333858095 @default.
- W2934580387 cites W2526194533 @default.
- W2934580387 cites W2612666189 @default.
- W2934580387 cites W2948928365 @default.
- W2934580387 cites W3121604885 @default.
- W2934580387 cites W3121662783 @default.
- W2934580387 cites W3121785083 @default.
- W2934580387 cites W3121898682 @default.
- W2934580387 cites W3122352666 @default.
- W2934580387 cites W3123057941 @default.
- W2934580387 cites W3123911802 @default.
- W2934580387 cites W3123941433 @default.
- W2934580387 cites W3124273894 @default.
- W2934580387 cites W3124707302 @default.
- W2934580387 cites W3125783716 @default.
- W2934580387 cites W3154637966 @default.
- W2934580387 cites W629262297 @default.
- W2934580387 cites W919191733 @default.
- W2934580387 cites W2189206849 @default.
- W2934580387 cites W2320573061 @default.
- W2934580387 doi "https://doi.org/10.52962/ipjaf.2018.2.2.45" @default.
- W2934580387 hasPublicationYear "2018" @default.
- W2934580387 type Work @default.
- W2934580387 sameAs 2934580387 @default.
- W2934580387 citedByCount "2" @default.
- W2934580387 countsByYear W29345803872019 @default.
- W2934580387 countsByYear W29345803872020 @default.
- W2934580387 crossrefType "journal-article" @default.
- W2934580387 hasAuthorship W2934580387A5004281210 @default.
- W2934580387 hasAuthorship W2934580387A5054961345 @default.
- W2934580387 hasAuthorship W2934580387A5089324306 @default.
- W2934580387 hasBestOaLocation W29345803871 @default.
- W2934580387 hasConcept C121955636 @default.
- W2934580387 hasConcept C137725906 @default.
- W2934580387 hasConcept C13896816 @default.
- W2934580387 hasConcept C140181557 @default.
- W2934580387 hasConcept C144133560 @default.
- W2934580387 hasConcept C156223087 @default.
- W2934580387 hasConcept C170856484 @default.
- W2934580387 hasConcept C177309310 @default.
- W2934580387 hasConcept C191602146 @default.
- W2934580387 hasConcept C199521495 @default.
- W2934580387 hasConcept C62190432 @default.
- W2934580387 hasConceptScore W2934580387C121955636 @default.
- W2934580387 hasConceptScore W2934580387C137725906 @default.
- W2934580387 hasConceptScore W2934580387C13896816 @default.
- W2934580387 hasConceptScore W2934580387C140181557 @default.
- W2934580387 hasConceptScore W2934580387C144133560 @default.
- W2934580387 hasConceptScore W2934580387C156223087 @default.
- W2934580387 hasConceptScore W2934580387C170856484 @default.
- W2934580387 hasConceptScore W2934580387C177309310 @default.
- W2934580387 hasConceptScore W2934580387C191602146 @default.
- W2934580387 hasConceptScore W2934580387C199521495 @default.
- W2934580387 hasConceptScore W2934580387C62190432 @default.
- W2934580387 hasLocation W29345803871 @default.
- W2934580387 hasOpenAccess W2934580387 @default.
- W2934580387 hasPrimaryLocation W29345803871 @default.
- W2934580387 hasRelatedWork W142052173 @default.
- W2934580387 hasRelatedWork W158136844 @default.
- W2934580387 hasRelatedWork W1793800587 @default.
- W2934580387 hasRelatedWork W1879895764 @default.
- W2934580387 hasRelatedWork W2390176604 @default.
- W2934580387 hasRelatedWork W2393380462 @default.
- W2934580387 hasRelatedWork W2586657050 @default.
- W2934580387 hasRelatedWork W2767380756 @default.
- W2934580387 hasRelatedWork W2795329462 @default.
- W2934580387 hasRelatedWork W2925581146 @default.
- W2934580387 hasRelatedWork W2963335470 @default.
- W2934580387 hasRelatedWork W3004272197 @default.
- W2934580387 hasRelatedWork W3092301480 @default.
- W2934580387 hasRelatedWork W3125517939 @default.