Jurnal Bisnis dan Akuntansi
Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi

Faktor determinan pemilihan auditor eksternal yang berkualitas

ITA TRISNAWATI (STIE Trisakti)



Article Info

Publish Date
16 Apr 2018

Abstract

The purpose of this research is to analyze the impact of corporate governance mechanism, company's complexity, demand of the external financing and leverage towards the selection of external auditors who can provide high quality audit in Indonesia. This research also uses company's size, foreign ownership and family ownership as control variables. Hypothesis testing is carried out by using logistic regression model using 203 observation with the sample taken from listed companies on the Indonesia Stock Exchange in 2007 except bank and other financial institutions. This study concludes that corporate governance mechanism increases the probability of selecting external auditirs who can provide high quality unit. Company's complexity has a significant influence towards the selection of external auditors although it has a negative correlation leverage do not have any influence on the selection of the external auitors with high quality audit.

Copyrights © 2015






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...