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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 2, Desember 2015, Hlm. 112-124

FAKTOR DETERMINAN PEMILIHAN AUDITOR EKSTERNAL YANG BERKUALITAS

ITA TRISNAWATI

STIE Trisakti
itrisnawati@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/FAKTOR DETERMINAN PEMILIHAN AUDITOR EKSTERNAL YANG BERKUALITAS

ABSTRACT:

The purpose of this research is to analyze the impact of corporate governance mechanism, company’s complexity, demand of external financing and leverage towards the selection of external auditors who can provide high quality audit in Indonesia. This research also uses company’s size, foreign ownership and family ownership as control variables. Hypothesis testing is carried out by using logistic regression model using 203 observations with the sample taken from listed companies on the Indonesia Stock Exchange in 2007 except bank and other financial institutions. This study concludes that corporate governance mechanism increases the probability of selecting external auditors who can provide high quality audit. Company’s complexity has a significant influence towards the selection of external auditors although it has a negative correlation. Demand of external financing and leverage do not have any influence on the selection of external auditors with high quality audit.

Keyword :Corporate governance index, complexity, demand of external financing, leverage, external auditor
 
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