Jurnal Akuntansi dan Keuangan (JAK)
Vol 26 No 2 (2021): JAK Volume 26 No 2, Juli 2021

PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, LEVERAGE DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI

Istiqomah Wardani (Fakultas Ekonomi dan Bisnis, Universitas Bina Darma Palembang)
Poppy Indriani (Fakultas Ekonomi dan Bisnis, Universitas Bina Darma Palembang)
Septiani Fransisca (Fakultas Ekonomi dan Bisnis, Universitas Bina Darma Palembang)

Article Info

Publish Date
31 Jul 2021

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.

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Journal Info
Jurnal Akuntansi dan Keuangan (JAK)
Website

Abbrev

jak

Publisher

Universitas Lampung

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

JOURNAL OF ACCOUNTING AND FINANCE (JAK) is a Journal of Accounting and Finance issued by Faculty of Economics and Business Lampung University. JAK is issued three two a year on June and December. The Redaction Board accept only research in the field of legal science that already in the form of ...