FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN AUDITOR BERKUALITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013-2015

Rizky, Ade Aulia (2017) FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN AUDITOR BERKUALITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013-2015. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas dalam penelitian ini adalah banyaknya skandal akuntansi yang terungkap mengakibatkan peran seorang auditor mendapat banyak kritikan dan kualitas seorang auditor dipertanyakan, maka dari itu munculah alasan atas permintaan pada auditor dengan kualitas yang baik. Penelitian ini bertujuan untuk melihat pengaruh kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, efektivitas komite audit, dan ukuran perusahaan terhadap pemilihan auditor berkualitas. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, yaitu sebanyak 143 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 75 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang diunduh dari www.idx.co.id. Teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil pengujian secara parsial menunjukan bahwa variabel kepemilikan institusional, kepemilikan asing, efektivitas komite audit dan ukuran perusahaan berpengaruh terhadap pemilihan auditor berkualitas, yang artinya bahwa dengan adanya kepemilikan institusional dan kepemilikan asing, serta komite audit yang menjalankan tugasnya secara efektif dan perusahaan dengan ukuran yang besar akan semakin mendorong perusahaan untuk memilih auditor dengan kualitas yang baik. Sedangkan variabel kepemilikan manajerial tidak berpengaruh terhadap pemilihan auditor berkualitas, yang artinya pemegang saham pihak manajemen tidak turut campur dalam pemilihan auditor. Dan hasil uji secara simultan menunjukan bahwa variabel kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, efektivitas komite audit, dan ukuran perusahaan berpengaruh secara simultan terhadap pemilihan auditor berkualitas

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHabibi, M.Ridha1979081020051011001
Call Number: SK-2017 AKT 012
Keywords: Struktur kepemilikan, efektivitas komite audit, ukuran perusahaam, auditor berkualitas
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD2350 Large industry. Factory system. Big business > HD2709 Corporations
H Social Sciences > HG Finance > HG4501 Investment, capital formation, speculation > HG4621 Stockbrokers. Security dealers. Investment advisers
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Maknun
Date Deposited: 25 Apr 2017 04:19
URI: http://digilib.unimed.ac.id/id/eprint/24240

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