KARTIKA, YUNI (2020) PENGARUH ASPEK-ASPEK NON MANAJERIAL TERHADAP PEMILIHAN AUDITOR EKSTERNAL (Studi Empiris Pada Perusahaan Infrastructur, Utilities & Transportasi yang Terdaftar di BEI Periode 2016-2018). S1 thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This research aims to examine the effect of non-managerial aspects that were proxied by foreign ownership, independent commissioners and the audit committee’s effectiveness as independent variables and firm size and leverage as control variables on the selection of external auditors. This study used Big Four auditors and Non Big Four auditors as a proxy for selecting external auditors to be chosen by the company. The technique sampling used this research was a purposive sampling method and using a sample of 118 observations from 75 Infrastructu, Utilities & Transportasi companies listed on the Indonesian Stock Exchange from 2016 to 2018 period. The analytical method used logistic regression. The results showed that the independent variable of foreign ownership have positive effect on external auditor selection. Independent commissioner and the audit committee’s effectiveness had not effect on external auditor selection. While the firm size control variables have effect on the external auditor selection and leverage has not effect on external auditor selection.
| Dosen Pembimbing: | HARIYANTO, EKO | nidn0622036102 |
|---|---|
| Item Type: | Thesis (S1) |
| Uncontrolled Keywords: | Eksternal auditor selection, foreign ownership, independent commissioner, audite committee’s effectiveness, company size, leverage |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
| Depositing User: | Iin Hayuningtyas |
| Date Deposited: | 25 Nov 2022 03:41 |
| Last Modified: | 29 Oct 2024 02:35 |
| URI: | http://repository.ump.ac.id/id/eprint/15042 |
