PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, LEVERAGE DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI
Keywords:
qualified auditors, foreign ownership, independent commissioners, leverage, and audit committee
Abstract
This study aimed to test whether the influence of foreign ownership, independent commissioners, leverage and audit committee on auditor selections. Using 44 industrial sector companies as populations listed on the Indonesia Stock Exchange from 2014 to 2017. The research hypothesis was tested using logistic regression. The results of the study concluded that foreign ownership, leverage, and audit committees did not affect the selection of auditors, while independent commissioners had a negative effect on the selection of auditors.
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References
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Trisnawati, Ita. 2015. “Faktor Determinan Pemilihan Auditor yang Berkualitas.” Jurnal
Bisnis dan Akuntansi. Vol.17 No. 2.
Wang, Q T.J. Wong, T. J. and Xia, L. 2008. “State ownership, the institutional
environment, and auditor choice: Evidence from China.” Journal of Accounting and
Economics. Vol. 46. pp: 112– 134.
Vol. 2. pp: 1–21.
Balsam, S.,2003, Krishnan, J., dan Yang, J.S., “Auditor Industry Specialization and
Earnings Quality.” Auditing: A Journal of Practice & Theory, Vol. 22, pp. 71- 97.
Brigham, Eugene dan Joel, Houston. 2010. Dasar-dasar Manajemen Keuangan Buku 1
(Edisi 11). Terjemahan Ali Akbar Yulianto. Jakarta : Salemba Empat.
Broye, G. and Weill, L. 200). “Does Leverage Influence Auditor Choice? A Cross-Country Analysis.” J. Appl. Finance Economic. Vol. 18(9). pp: 715– 773.
Claessens, S. Djankov, S. Fan, J. P. H.and Lang, L. H. P. 2002. Disentangling the incentive and entrenchment effects of large shareholdings.” Journal of Finance. Vol. 57. pp: 2741–2771.
DeFond, L.M. Francis, J.R. and Wong, R.J. 2000. “Auditor industry specialization and
market segmentation: evidence from Hong Kong.” Auditing: A Journal of Practice
& Theory. Vol. 19 No. 1. pp: 49 – 66
Fan, J. and Wong, T.J. 2005. “Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia.” Journal of Accounting Research. Vol. 43(1) pp: 35–72.
Guedhami, O. Pittman, J. A. and Saffar, W. 2014. “Auditor Choice in Politically Connected Firms.” Journal of Accounting Research. Volume 52(1).pp: 107–162.
Ghozali, Imam. (2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS19.
Semarang : Badan Penerbit Universitas Diponegoro.
Harini, Dwi, Agus Wahyudin, & Indah Anisykurlillah. 2010. “Analisis Penerimaan Auditor atas Dysfunctional Audit Behavior : Sebuah Pendekatan Karakteristik Personal Auditor.” Simposium Nasional Akuntansi XIII. Purwokerto.
He, X. Rui, O. Zheng, L.and Zhu, H. 2014. “Foreign ownership and auditor choice.” J.
Account. Public Policy. Vol. 33.pp: 401–418.
Ikhsan, Arfan, dkk. 2015. Teori Akuntansi. Bandung : Citapustaka Media.
Jensen, M. C. and Meckling, W. H. 1976. “Theory of the Firm: Managerial Behavior,
Agency Costs and Ownership Structure.” J. Finance Economic. Vol 3(4). pp: 305 –
360.
Klein, A. 2002. “Audit Committee, Board of Characteristics adn Earnings Management.”
Journal of Accounting & Economics. Vol 33. No.3.
Kusumaningtyas, Metta. 2014. “Pengaruh Ukuran Komite Audit dan kepemilikan
Institusional Terhadap Manajemen Laba.” Jurnal Prestasi, Vol. 13. Hlm. 82-96 No.1 ISSN 1411-1497.
Liftiani, Marlina. 2014. “Pengaruh Kepemilikan Manajerial, Kepemilikan Asing, dan
Kepemilikan Institusional Pada Kecenderungan Pemilihan Auditor Berkualitas
(Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2012).” Skripsi, Universitas Diponegoro.
Lin, Z. J. and Liu, M. 2009. “The impact of corporate governance on auditor choice:
Evidence from China.” Journal of International Accounting, Auditing and Taxation.
Vol. 18. pp: 44 – 59.
Maharani, Desti. 2012. “Analisis Pengaruh Mekanisme Corporate Governance Terhadap
Pemilihan Auditor Eksternal.” Simposium Nasional Akuntansi XV.
Nafasati, Febrina dan Dian Indudewi. 2016. “Mekanisme Internal Corporate Governance
dan Pemilihan Auditor Eskternal.” Ejurnal Akuntansi. Universitas Udayana.
Pratama, Bagus. 2013. “Pengaruh Struktur Kepemilikan Perusahaan Terhadap Kualitas
Audit.” Skripsi, Universitas Diponegoro. Semarang.
Riniati, Kuslinah. 2015. “Pengaruh Komisaris Independen dan Komite Audit Terhadap
Kinerja Perusahaan (Perusahaan yang Terdaftar di BEI 2011-2013).” Skripsi,
Fakultas Ekonomi Universitas Negeri Yogyakarta.
Scheileifer and Vishny. 1997. “Corporate Governance Principles of Corporate Governance in Greece” An International Revie, Vol 9, Issue 2.
Setiawan, Antonius Singgih, dkk. 2015. “Pengaruh Kepemilikan Asing Komisaris
Independen dan Leverage Terhadap Pemilihan Auditor di Indonesia (Studi Empiris
Pada Perusahaan Manufaktur Yang Terdafpat di BEI).” Simposium Nasional
Akuntansi 18. Universitas Sumatera Utara. Medan.
Skinner, D. J. 1993. “The investment opportunity set and accounting procedure choice.”
Journal of Accounting and Economics. Vol. 16 No. 4. pp: 407 – 445.
Sugiyono. 2011. Metode Penelitian Pendidikan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Trisnawati, Ita. 2015. “Faktor Determinan Pemilihan Auditor yang Berkualitas.” Jurnal
Bisnis dan Akuntansi. Vol.17 No. 2.
Wang, Q T.J. Wong, T. J. and Xia, L. 2008. “State ownership, the institutional
environment, and auditor choice: Evidence from China.” Journal of Accounting and
Economics. Vol. 46. pp: 112– 134.
Published
2021-07-31
How to Cite
Wardani, I., Indriani, P., & Fransisca, S. (2021, July 31). PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, LEVERAGE DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI. Jurnal Akuntansi Dan Keuangan (JAK), 26(2), 166-178. https://doi.org/https://doi.org/10.23960/jak.v26i2.293
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