Respati, Novita Weningtyas and Rosita, Laila and Sondakh, Antonius G (2017) Pengaruh Kepemilikan Asing, Komisaris Independen, Efektifitas Komite Audit, Ukuran Perusahaan, dan Leverage Terhadap Pemilihan Auditor Eksternal (Studi Empiris Pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2010 - 2015. Pengaruh Kepemilikan Asing, Komisaris Independen, Efektifitas Komite Audit, Ukuran Perusahaan, dan Leverage Terhadap Pemilihan Auditor Eksternal (Studi Empiris Pada Perusahaan Manufaktur Terdaftar di BEI Tahun 2010 - 2015. ISSN 9 772597 730004
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Prosiding SNA XX Jember 2017_SIPE-021_Laila R_Novita WR_Antonius GS.pdf Download (1861Kb) | Preview |
Abstract
Abstract: This research examines the influence of foreign ownership, independent commissioner, audit committee’s effectiveness, firm size and leverage on external auditor choice. This research use Big 4 and Non Big 4 auditor classification as a proxy of audit quality that will be chosen by the company. The population in this research are manufacture companies listed on Indonesian Stock Exchange (IDX) from 2010 to 2015. The sampling technique is a purposive sampling method, result for 40 samples companies. The data analysis method uses descriptive statistic analysis and logistic regression analysis. The result of this research shows that the variable foreign ownership and firm size have positive effect on external auditor choice. Independent commissioner, audit committee’s effectiveness and leverage do not have effect on external auditor choice. Keywords: auditor choice, corporate governance, firm size, foreign ownership, leverage
| Item Type: | Article |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Depositing User: | S. Kom Rahman Abdi |
| Date Deposited: | 05 Aug 2019 02:03 |
| Last Modified: | 05 Aug 2019 02:03 |
| URI: | http://eprints.ulm.ac.id/id/eprint/6348 |
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