Nabilah Galuh Puspa Dewi

Managerial Ownership, Audit Quality, and Financial Performance: The Moderating Role of Agency Costs in Indonesian Listed Banks

This study investigates how managerial ownership and audit quality relate to the financial performance of banks listed on the Indonesia Stock Exchange, and examines whether agency costs measured through the Operating Expense Ratio moderate both relationships. Drawing on panel data from 19 listed banks across the 2022–2...