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Title: Pengaruh Struktur Kepemilikan, Kebutuhan Pendanaan Eksternal, Leverage Dan Ukuran Perusahaan Terhadap Pemilihan Auditor Eksternal: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2012-2014
Authors: Laila Ramadiana
Advisors: Prof. Dr. Azzam Jassin, MBA.
Nur Wachidah Yulianti, SE., MS., Ak.
Keywords: Auditor Choice;Institutional ownership;External Financing;Leverage;Company Size
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah
Abstract: This study was aimed at analyzing the effect of ownership structure where the proxies of ownership structure used are the management ownership and institutional ownership, external financing where the proxy used is free cash flow, leverage and company size to the choice of external auditor. This study used big four and non big four auditor classification as a proxy of audit quality that will be chosen by the company. The hypothesis in this research are tested by logistic regression method and used 195 samples of manufacture companies listed on the Indonesia Stock Excange during 2012-2014 period. The result showed that company size was positif significant with auditor choice by the company and institutional ownership was negative significant with external auditor choice by the company. While management ownership, free cash flow and leverage was not significant with external auditor choice by the company.
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