FAKTOR REPRESENTASI STOCK HOLDER DAN DEBT HOLDER BERPENGARUH TERHADAP KEPUTUSAN PEMILIHAN AUDITOR BERKUALITAS1 (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

Authors

  • Antonius Singgih Setiawan Fakutas Bisnis & Akuntansi Universitas Katolik Musi Charitas
  • Yusef Widya Karsana Fakultas Ekonomi & Bisnis Universitas Sanata Dharma Yogyakarta

DOI:

https://doi.org/10.24912/ja.v19i3.83
Keywords: Qualified Auditors, Foreign Ownership, Independent Commissioner, Leverage

Abstract

Penelitian ini bertujuan untuk menguji apakah kepemilikan asing, proporsi komisaris indepeden dan leverage berpengaruh terhadap pemilihan auditor berkualitas. Menggunakan 128 sampel pengamatan dari 32 perusahaan manufaktur terdaftar di BEI 2010-2014, hipotesis penelitian diuji menggunakan metode regresi logistik. Hasil penelitian menyimpulkan bahwa kepemilikan asing dan proporsi komisaris independen mempengaruhi keputusan memilih auditor berkualitas, sementara leverage tidak mempengaruhi pemilihan auditor.

This study aimed to test whether foreign ownership, the proportion of the independent commissioner and the leverage effect on the selection of qualified auditors. Using a sample of 128 observations from 32 manufacturing companies listed on the Indonesian Stock Exchange from 2011 to 2014. Research hypotheses are tested using logistic regression method. The research concluded that foreign ownership and the proportion of independent commissioner influencing the decision to choose quality auditor, while the leverage does not affect the selection of auditors


Downloads

PlumX Metrics

Published

2015-09-28

How to Cite

Setiawan, A. S., & Karsana, Y. W. (2015). FAKTOR REPRESENTASI STOCK HOLDER DAN DEBT HOLDER BERPENGARUH TERHADAP KEPUTUSAN PEMILIHAN AUDITOR BERKUALITAS1 (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Akuntansi, 19(3), 326–339. https://doi.org/10.24912/ja.v19i3.83

Issue

Vol. 19 No. 3 (2015): September 2015

Section

Articles

License

Copyright (c) 2017 Jurnal Akuntansi

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.

https://licensebuttons.net/l/by-nc-sa/4.0/88x31.png
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License