Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Faculty Publications Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Filianti, Dian; Dias, Rui; Rusmita, Sylva Alif; Irfan, Mohammad; Putri, Athifa Hafizha; Galv, Rosa Title A name given to the resource Determinants of Auditor Choice: Evidence from Sharia Commercial Banks in Indonesia Date A point or period of time associated with an event in the lifecycle of the resource 01-01-2025 Source A related resource from which the described resource is derived Journal of Ecohumanism;Volume;4;Issue;1;pp.4024-4037 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.62754/joe.v4i1.6276" target="_blank" rel="noreferrer noopener">https://doi.org/10.62754/joe.v4i1.6276</a> <br /><br /><a href="https://www.scopus.com/pages/publications/85219699310?origin=resultslist" target="_blank" rel="noreferrer noopener">https://www.scopus.com/pages/publications/85219699310?origin=resultslist</a> Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Filianti D., Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga, Indonesia; Dias R., Instituto Politnico de Setal, Escola Superior de Cicias Empresariais, CETRAD, Setal, Porto, Portugal, ESCAD, IPLUSO, Intrepid lab, Lisboa, Portugal; Rusmita S.A., Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga, Indonesia; Irfan M., School of Business and Management, Christ University, Bengaluru, India; Putri A.H., Department of Islamic Economics, Faculty of Economics and Business, Universitas Airlangga, Indonesia; Galv R., Instituto Politnico de Setal, Escola Superior de Cicias Empresariais, Setal, Portugal Description An account of the resource This research aims to determine the impact of corporate governance, firm complexity, foreign ownership, and ownership concentration towards auditor choice for Sharia commercial banks in Indonesia in 2016-2023. Firm size is also accounted for as a control variable. This research was conducted using a quantitative approach using the logit logistic regression analysis method through the Eviews 13 software. The sampling method was carried out using a purposive sampling method, which produced a sample of 9 Sharia commercial banks in Indonesia with a total of 72 observations. This study aims to provide an overview of the factors that Sharia commercial banks in Indonesia consider in choosing their external auditors, namely between Big 4 and non-Big Four auditors, which differ from other companies and industries. The results show that in partial analysis, corporate governance mechanisms and ownership concentration significantly and negatively affect auditor choice. Meanwhile, firm complexity and foreign ownership do not affect auditor choice. Low demands cause the negative influence of ownership concentration due to the private nature of the banks and efforts to achieve efficiency in audit fees while maintaining the same quality standards. 2025, Creative Publishing House. All rights reserved. Subject The topic of the resource Accountability; Auditor Choice; Governance; Sharia Commercial Banks Publisher An entity responsible for making the resource available Creative Publishing House Relation A related resource ISSN: 27526798; Language A language of the resource English Type The nature or genre of the resource Article Rights Information about rights held in and over the resource All Open Access; Green Open Access; Hybrid Gold Open Access Format The file format, physical medium, or dimensions of the resource online