Determinant of Corporate Governance, Audit Quality and Financing Decision

Abstract

This paper investigates the effect of both corporate governance and audit quality on the financing decision incurred by Indonesia manufacturing listed companies. By using secondary data; corporate governance measured with the index of CG issued by IICG. and audit quality measured by theusing of  Big 4 public accounting firm in Indonesia . The data was analyzed under multiple linear regression analysis by SPSS v.18. The empirical findings reveal that corporate governance anda audit quality have no significant impact to Financial decision of the firm. Keywords: Corporate governance, Audit quality, Financing decision, Indonesia manufacturing listed companies.