KURNIAWAN, ROMADHONA (2021) PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, EFEKTIVITAS KOMITE AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study aims to examine the effect of Foreign Ownership, Independent Commissioner, Company Size, Audit Committee Effectiveness, Company Size and Leverage on External Auditor Selection. The objects in this study are 27 financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The data used is secondary data derived from publication documents for 2017-2019. The data collection technique in this study was carried out by the documentation method by taking financial statement data obtained from the Indonesia Stock Exchange (IDX) website, namely www.idx.co.id. The data analysis technique was carried out by quantitative data analysis using logistic regression. The results showed that there was a positive effect on the relationship between foreign ownership on the selection of external auditors, and leverage on the selection of external auditors. Negative results are shown by the influence of the Independent Commissioner on the Selection of the External Auditor, the Effectiveness of the Audit Committee on the Selection of the External Auditor and Firm Size on the Selection of External Auditors.
| Item Type: | Thesis (S1) |
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| Uncontrolled Keywords: | Foreign Ownership, Independent Commissioner, Effectiveness of Audit Committee, Company Size, Leverage, Selection of External Auditor |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
| Depositing User: | wulan |
| Date Deposited: | 23 Nov 2022 04:23 |
| Last Modified: | 23 Nov 2022 04:23 |
| URI: | https://repository.ump.ac.id:80/id/eprint/14989 |
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