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All Journal Jurnal Reviu Akuntansi dan Keuangan Riset Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Falah : Jurnal Ekonomi Syariah AKUNTANSI DEWANTARA Jurnal Manajemen dan Bisnis Indonesia Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ACCRUALS (Accounting Research Journal of Sutaatmadja) Kajian Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Riset Akuntansi Journal of International Conference Proceedings Bandung Conference Series: Accountancy IJBEM : Indonesian Journal of Business Economics and Management Kajian Akuntansi Insight Management And Business
Rudy Hartanto
Program Studi Akuntansi, Fakultas Ekonomi Bisnis, Universitas Islam Bandung
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Ownership Structure and Auditor Choice: Evidence in State-Owned Enterprises in Indonesia Rudy Hartanto
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6549

Abstract

This study was conducted to examine whether the ownership structure, namely large shareholders and multiple shareholders in SOE, has an influence on the selection of external auditors through the approach to ownership structure and board characteristics. This test is carried out on SOEs listed on the Indonesia Stock Exchange (IDX). The sample in this study is as many as 20 SOEs have been listed on the IDX, with a total 120 samples of SOEs from 2016 to 2021. The test results show that the ownership structure consisting of multiple large stakeholders and large stakeholders has no effect on auditors’ choice. This can happen because the ownership structure of all SOEs is still dominated by ownership from the government. In addition, independent commissioners also have no influence on auditors’ choice. An independent commissioner in a SOE is a matter that must be fulfilled based on the laws and regulations. Other findings in the form of firm size and audit committee have a positive effect on auditor choice. This shows that the larger a SOE and the more audit committees, the greater the need for a better audit than the big four auditors.
Co-Authors Adila Syakira Al-alliya Alia Alifa Ibrahim Andhika Anandya Annisa Nadiyah Rahmani Atwal Arifin Atwal Arifin, Atwal Aulia, Asti Taskiyatul Boyke Rahmat Ramdani Dea Rizky Amalia Putri Dwi Rahayu Edi Sukarmanto Epi Fitriah Faisal Baqir Tahmidi Fathurahman Marshall Avicenna Fuji Siti Fajriani Hamidah Anugerah Wardani Helni Mutiarsih Jumhur Hilman Ferianto Ilmawati Aranni irena Paramita Pramono Irena Paramita Pramono Irena Paramita Pramono Kamila, Zahra Kania Nurcholisah Laksono Trisnantoro Lukmannul Hakim Firdaus Magnaz Lestira Oktaroza Mahameru Rosy Rochmatullah Mey Maemunah Nopiyanti, Witri Nurleli Nurleli Pramono, Irena Paramita Pupung Punamasari Pupung Purnamasari Puspita, Nadiya Dwi Rida Adinda Rini Lestari Riyang Mardini Rochmatullah ., Rochmatullah Salma Sania Sri Fadilah Sri Nurhasanah Suangga, Asri Syifa Aghnia Tria Apriliana Wildan Bani Adam Yuhka Sundaya Yuni Rosdiana