SKRIPSI AKS

PENGARUH UKURAN DEWAN KOMISARIS, UKURAN PERUSAHAAN, LEVERAGE, DAN BIAYA AUDIT TERHADAP PEMILIHAN AUDITOR EKSTERNAL

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ABSTRACT

The phenomenon of audit failure that occurs in several companies in
Indonesia involving big four auditors and non-big four auditors makes this research
necessary. This study aims to determine the effect of the board commissioner’s size,
firm’s size, leverage, and audit fee on the selection of external auditors.
Sampling using purposive sampling technique obtained 222 companies that
were used as samples from the population of 670 companies listed on the Indonesia
Stock Exchange in 2020. This research is a quantitative type with data sources in
the form of financial reports and annual reports. The analytical method used is
logistic regression analysis using SPSS version 23 application.
The results show that the variable board commissioner’s size and firm’s size
have no effect on the selection of external auditors. The leverage variables has a
negative effect, while the audit fee variable has a positive effect on the selection of
external auditors.
Keywords : Auditor Selection, Board Size, Firm Size, Leverage, Audit Fee

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 FAT p 2

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 120 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Fatimah Sindi Wardani

Versi lain/terkait

Lampiran Berkas

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