PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PILIHAN AUDITOR (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)

SUWANDY, SHERLLY and Novriansa, Agil (2024) PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PILIHAN AUDITOR (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study examines the influence of gender diversity of the Board of Commissioners, ethnic diversity of the Board of Commissioners, share ownership of the Board of Commissioners, and the expertise of the Board of Commissioners on auditor choice. The research sample consists of 140 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022, totaling 420 company-years. The analysis used in this study is logistic regression analysis performed using STATA SE 17 version. The results of the study indicate that gender diversity and share ownership of the Board of Commissioners have a negative effect on auditor choice, while ethnic diversity and expertise of the Board of Commissioners have a positive effect on auditor choice.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pilihan Auditor, Keberagaman Gender, Keberagaman Etnis, Kepemilikan Saham, Keahlian
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Sherlly Suwandy
Date Deposited:	26 Jun 2024 04:31
Last Modified:	26 Jun 2024 04:31
URI:	http://repository.unsri.ac.id/id/eprint/148032

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