PENGARUH KARAKTERIKSTIK KOMITE AUDIT TERHADAP PILIHAN AUDITOR

DAYATI, CLARESTA and Novriansa, Agil (2024) PENGARUH KARAKTERIKSTIK KOMITE AUDIT TERHADAP PILIHAN AUDITOR. Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit yaitu, gender, etnis, kualifikasi, dan kesibukan terhadap pilihan auditor. Sampel penelitian terdiri dari 597 perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2019-2022, yang dipilih melalui metode judgment purposive sampling. Analisis dilakukan menggunakan Regresi Logistik melalui perangkat lunak STATA 17. Hasil penelitian menunjukkan bahwa variabel gender, etnis, dan kesibukan komite audit tidak berpengaruh terhadap pilihan auditor, sedangkan variabel kualifikasi komite audit berpengaruh terhadap pilihan auditor. Kata Kunci: Pilihan Auditor, Karakteristik Komite Audit

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Pilihan Auditor, Karakteristik Komite Audit
Subjects: H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Claresta Dayati
Date Deposited: 20 May 2024 08:53
Last Modified: 20 May 2024 08:53
URI: http://repository.unsri.ac.id/id/eprint/144586

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