IDEAS home Printed from https://ideas.repec.org/p/osf/osfxxx/vxaud_v1.html
   My bibliography  Save this paper

Institutional Possession, Supervisory Board Size, External Auditor Quality, and Profit Quality

Author

Listed:
  • Erna, Erna
  • Murwaningsari, Etty
  • Murtanto, Murtanto

Abstract

This study aims to reveal the determinants of profit quality based on governance factors. Specifically, the proposed factors are institutional possession (IP), supervisory board size (SBS), and an external reputable auditor. Besides, this study intends to examine the IP to moderate the relationship between SBS and profit quality. By employing 12 agricultural companies in the Indonesian capital market for ten years, from 2013 to 2022, this study obtains 120 observations and analyzes the data by regression model with polling data. After that, this study demonstrates that IP, the supervisory board size, and reputable external auditor quality positively affect profit quality. The negative interaction effect between IP and supervisory board size (IP*SBS) on profit quality is available: The smaller the SBS, the higher the profit quality, and this tendency happens when institutional possession decreases. In other words, the IP and SBS have substitution roles to crate profit quality.

Suggested Citation

  • Erna, Erna & Murwaningsari, Etty & Murtanto, Murtanto, 2024. "Institutional Possession, Supervisory Board Size, External Auditor Quality, and Profit Quality," OSF Preprints vxaud_v1, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:vxaud_v1
    DOI: 10.31219/osf.io/vxaud_v1
    as

    Download full text from publisher

    File URL: https://osf.io/download/66d132b9c24a2d899789bd74/
    Download Restriction: no
    File URL: https://libkey.io/10.31219/osf.io/vxaud_v1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:osf:osfxxx:vxaud_v1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: OSF (email available below). General contact details of provider: https://osf.io/preprints/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.