Susanti, Tri (2020) Pengaruh Efektivitas Komite Audit, Pemegang Saham Pengendali Dan Komisaris Independen Terhadap Pemilihan Auditor Eksternal (Studi pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia periode 2016-2018). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study aims to examine the effect of the effectiveness of the audit committee, controlling shareholders and independent commissioners on the selection of external auditors. The dependent variable in this study is the selection of an external auditor, while the independent variables were the effectiveness of the audit committee, controlling shareholders and independent commissioners. This study also includes control variables such as company size and leverage. The sample in this study was LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. Sampling used a purposive sampling method and obtained 87 observational samples. The data analysis method used was the logistic regression analysis method. The results of hypothesis testing indicate that the effectiveness of the audit committee and controlling shareholders has a positive effect on the selection of external auditors, while the independent commissioners have a negative effect on the selection of external auditors.
| Dosen Pembimbing: | HARIYANTO, EKO | unspecified |
|---|---|
| Item Type: | Thesis (S1) |
| Uncontrolled Keywords: | Selection of External Auditors, Audit Committee Effectiveness, Controlling Shareholders, Independent Commissioners, Company Size and Leverage. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
| Depositing User: | wulan |
| Date Deposited: | 22 Apr 2022 01:27 |
| Last Modified: | 06 Mar 2025 07:30 |
| URI: | http://repository.ump.ac.id/id/eprint/11474 |
