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All Journal Jurnal Akuntansi dan Keuangan (JAK)
Istiqomah Wardani
Fakultas Ekonomi dan Bisnis, Universitas Bina Darma Palembang
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, LEVERAGE DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI Istiqomah Wardani; Poppy Indriani; Septiani Fransisca
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (875.121 KB) | DOI: 10.23960/jak.v26i2.293

Abstract

This study aimed to test whether the influence of foreign ownership, independent commissioners, leverage and audit committee on auditor selections. Using 44 industrial sector companies as populations listed on the Indonesia Stock Exchange from 2014 to 2017. The research hypothesis was tested using logistic regression. The results of the study concluded that foreign ownership, leverage, and audit committees did not affect the selection of auditors, while independent commissioners had a negative effect on the selection of auditors.
Co-Authors Poppy Indriani Septiani Fransisca