Benchmarking audit quality using good corporate governance
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Febrina Nafasati Prihantini 
, Indira Januarti , Darsono
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
The outcomes of the audit carried out by the auditor offer crucial information for investor decision-making (Purwanti et al., 2025), making audit quality (AQ) a critical aspect that requires attention. The effectiveness of the board of commissioners (BC) and the audit committee (AC), as a good corporate governance (GCG) mechanism, is a key determinant of AQ. The aim of this research is to combine the elements of the BC and the AC into a single comprehensive analysis to evaluate the impact of both on AQ. The study analyses a sample of 150 Indonesian publicly listed firms using logistic regression. The findings indicate that the performance of the BC does not significantly impact AQ. The effectiveness of the AC influences higher AQ. Some control variables, such as auditor tenure, public accounting firm size, company size, and institutional ownership, did not show an influence on AQ. Still, it is not the case for leverage. This research offers practical implications for policymakers to reassess the regulations concerning the BC and AC that companies must have, in order to enhance the efficiency of these bodies.
Keywords: Audit Committee, Board of Commissioners, Audit Quality, Going Concern, Good Corporate Governance
Authors’ individual contribution: Conceptualization — F.N.P. and I.J.; Methodology — F.N.P.; Formal Analysis — F.N.P., I.J., and D.; Investigation — F.N.P. and D.; Writing — Original Draft — F.N.P.; Writing — Review & Editing — I.J. and D.; Visualization — F.N.P.; Funding Acquisition — F.N.P.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: L8, L80, M4, M42, M48
Received: 14.07.2025
Revised: 24.10.2025; 13.02.2026
Accepted: 16.03.2026
Published online: 18.03.2026
How to cite this paper: Prihantini, F. N., Januarti, I., & Darsono. (2026). Benchmarking audit quality using good corporate governance. Journal of Governance and Regulation, 15(2), 142–150. https://doi.org/10.22495/jgrv15i2art12
