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Author

Roza Mulyadi

3 papers indexed here

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Open access Sep 2026

CEO TURNOVER AND VOLUNTARY AUDITOR SWITCHING: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS

Voluntary auditor switching is an important phenomenon in corporate governance practices as it can affect audit quality and independence. This study aims to analyze the influence of audit opinion, financial distress, audit fees, and firm size on voluntary auditor switching, with CEO turnover as a moderating variable. T...

Roza Mulyadi, Instianingsih · 0 citations
Open access Aug 2026

Governance, Firm Characteristics, and Audit Fees: Panel Evidence from Indonesian Financial Firms

This study reassesses governance and firm-level determinants of audit fees in Indonesia's financial sector while explicitly accounting for the repeated firm-year structure of the data. The sample comprises a balanced panel of 59 listed financial firms observed from 2020 to 2024 (295 firm-year observations). Audit fees...

Lia Muliani, Roza Mulyadi, Sabaruddinsah · 0 citations
Review Jul 2026

ACCOUNTING INFORMATION SYSTEMS INFLUENCE BUSINESS DECISION QUALITY: FINANCIAL LITERACY AND GOVERNANCE MODERATION

Research Gap: Prior studies largely examine the direct effects of accounting information systems on decisions in private organizations, leaving unclear whether users' financial capability and governance arrangements jointly determine the decision value of accounting information in public-community enterprises. Purpose:...

W. Nugroho, Elvin Bastian, Roza Mulyadi · 0 citations

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