PENGARUH STRUKTUR KEPEMILIKAN ASING, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR EKSTERNAL

ANGGRAINI, WENI and Ubaidillah, Ubaidillah and Subeki, Ahmad (2018) PENGARUH STRUKTUR KEPEMILIKAN ASING, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR EKSTERNAL. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to test the effect of foreign ownership structure, proportion of independent board commissioners, and audit committee toward external auditor selection. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (!DX) period 2014 - 2016. Research method used in this study is logistic regression method with total of 105 sample. This study uses proxy of TOP Ten and non TOP Ten external auditor selection for the external audit selection variable. The result of this study are foreign ownership structure have positive and significant effect to Top Ten external auditor selection,proportion of independent board commissioner have negative and not significant effect to Top Ten external auditor selection and audit committee have positive and significant effect to Top Ten external auditor selection.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit committee, foreign ownership structure, proportion of independent board commissioners, Top Ten external auditor
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	20 Sep 2019 05:31
Last Modified:	20 Sep 2019 05:31
URI:	http://repository.unsri.ac.id/id/eprint/8217

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