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All Journal Jurnal Akuntansi dan Ekonomika SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Conference on Community Engagement Project (Concept)
Androni Susanto
Universitas Internasional Batam
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Global Financial Accounting Journal

 1 
Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Perusahaan terhadap Pemilihan Auditor pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Androni Susanto
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6074

Abstract

This study aimed to test the relative effect of corporate governance and firm characteristics in making client auditor choice in companies listed in the Indonesia Stock Exchange (IDX). Variables used in this study are independence of board of directors, board size, audit committee size, institutional ownership, foreign ownership, sponsor ownership, government ownership, ownership concentration, firm complexity, industry classification, firm risk, company size, leverage, and profitability. Samples from this study using the companies listed on the Indonesia Stock Exchange and were selected using purposive sampling method. The data used in this study are the financial statements of each company published (www.idx.co.id). The data have been obtained will be tested with binary logistic regression. Program of Statistical Product and Service Solutions (SPSS) were used in this study research. The results of this study indicate that the board size, audit committee size, institutional ownership, foreign ownership, ownership concentration, firm complexity, industry classification, company size, and profitability has positive significant impact on auditor choice. On the other hand, this study indicate that independence of board of directors and firm risk has negative significant impact on auditor choice. The other variables in this study like sponsor ownership, government ownership, and leverage has no significant impact on auditor choice.
Co-Authors Angelin Alienta Aurel Priscilla Cuandra Caesar Dharmawan Dhea Ananda Syahputri Elita Elita Erna Wati Evelyn Juviani Fransiska Fransiska Gandi Gandi Gary Gary Jillian Veronica Wisely Justin Justin Kelly Kelly Veronica Widya Widya Widya Widya