Corporate Governance dan Pemilhan Auditor

Authors

  • Destin Alfianika Maharani Universitas Jenderal Soedirman
  • Margani Pinasti Universitas Jenderal Soedirman

DOI:

https://doi.org/10.32424/jeba.v20i3.1125

Abstract

Penelitian ini bertujuan untuk mengetahui : (1) Pengaruh persentase kepemilikan saham terbesarterhadap pemilihan auditor;(2) Pengaruh ukuran dewan komisaristerhadap pemilihan auditor; (3) Pengaruh ukuran dewan direksiterhadap pemilihan auditor; (4) Pengaruh ukuran komite auditterhadap pemilihan auditor. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan sampel penelitian sebanyak 277 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesiapada tahun 2015 dan 2016. Analisis yang digunakan yaitu analisis regresi logistik. Hasil penelitian menunjukkan bahwa ukuran dewan komisaris dan ukuran dewan direksi cenderung memilih auditorbig four.Ukuran kebaikan model dalam penelitian ini adalah sebesar 22,23%.

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Published

2018-09-05

Issue

Vol. 20 No. 3 (2018)

Section

Articles

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