Pengaruh Good Corporate Governance terhadap Pemilihan Auditor pada Perusahaan yang Terdaftar di BEI Periode 2013-2015

Wijaya, Nico Novianto and Harindahyani, Senny and Arni R., Felizia (2017) Pengaruh Good Corporate Governance terhadap Pemilihan Auditor pada Perusahaan yang Terdaftar di BEI Periode 2013-2015. In: Konferensi Regional Akuntansi, Unesa. (Unpublished)

[img]
Preview
PDF
Good Corporate Governance & Pemilihan Auditor - upload.output.pdf

Download (756Kb) | Preview

Abstract

The purpose of this study is to determine the effect of good corporate governance (GCG) to selection of auditors Big 4 or Non Big 4.This study use quantitative approach for solving the problem formulation. This study took a sample of data from companies listed on the Indonesia Stock Exchange during 2013-2015 except banking and financial sector which publishes an annual report.The samples used in the study were 799 companies.The study is using binary logistic test. This test is performed by assess the fit model, Cox and Snell's as well as R Square parameter estimation and interpretation. The results of this study found that the audit committee variables and Block Shareholder has a positive relationship to auditor choice. Stock price variable has a significant positive influence on the rate of 10%, while variable family firm has no effect on auditor choice. Keywords: Good Corporate Governance, Auditor Choice, Audit Committee, Stock Price, Block Shareholder and Family Firm

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Good Corporate Governance, Auditor Choice, Audit Committee, Stock Price, Block Shareholder and Family Firm
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: SENNY HARINDAHYANI
Date Deposited: 08 Feb 2019 09:07
Last Modified: 08 Feb 2019 09:07
URI: http://repository.ubaya.ac.id/id/eprint/31410

Actions (login required)

View Item View Item