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.