Analisis Pengaruh Tata Kelola Perusahaan Terhadap Pemilihan Auditor

Setiany, Sarah (2020) Analisis Pengaruh Tata Kelola Perusahaan Terhadap Pemilihan Auditor. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini merupakan salah satu penelitian mengenai pengaruh tata kelola perusahaan pada pemilihan auditor di Indonesia yang bertujuan untuk mengetahui relasi yang dihasilkan dari dampak antara hubungan mekanisme tata kelola perusahaan yang terdiri dari konsentrasi kepemilikan, kepemilikan institusional, kepemilikan manajerial, kepemilikan keluarga, kepemilikan asing, ukuran komite audit, ukuran dewan dan dewan independen yang didukung dengan beberapa variabel kontrol seperti ukuran perusahaan, efek pengungkit keuangan dan profitabilitas terhadap permintaan atas kualitas audit yang menjadi indikator dalam pemilihan auditor. Fokus pada penelitian ini menuju pada perusahaan yang telah melakukan publikasi atas laporan keuangan perusahaan yang lengkap dan telah lulus proses audit. Data penelitian yang diteliti mencakup 2,088 data dengan jumlah perusahaan yang diteliti yaitu 424 perusahaan pada periode 2013 hingga 2017. Mengikuti penelitian yang telah dilaksanakan sebelumnya, pengukuran atas kualitas audit pada suatu perusahaan dianggap lebih tinggi jika perusahaan tersebut menggunakan jasa audit dari salah satu perusahaan audit Big-4. Pemilihan model penelitian dilakukan dengan menggunakan uji regresi panel melalui bantuan program aplikasi yang telah tersedia yaitu SPSS dan E-views. Pengujian yang dilakukan memperoleh bukti yang menyatakan bahwa perusahaan dengan konsentrasi kepemilikan, kepemilikan institusional, kepemilikan asing, ukuran komite audit dan ukuran dewan yang tinggi cenderung untuk menghasilkan permintaan atas jasa audit yang lebih tinggi yaitu auditor dari Big-4. Hal ini disebabkan karena kualitas audit yang lebih tinggi dapat mengurangi konflik keagenan pada suatu perusahaan. Namun perusahaan dengan kepemilikan keluarga dan kepemilikan manajerial menghasilkan hubungan yang negatif terhadap permintaan atas kualitas audit. Hasil tersebut membuktikan bahwa perusahaan yang dikendalikan oleh keluarga dan manajerial perusahaan cenderung memilih auditor dengan kualitas yang lebih rendah untuk mempertahankan keuntungan perusahaan. ********************************************************************** This study is one of the studies on the effect of corporate governance on auditor selection in Indonesia which aims to determine the relationships resulting from the impact of the relationship between corporate governance mechanisms consisting of concentration of ownership, institutional ownership, managerial ownership, family ownership, foreign ownership, size audit committee, board size and independent board supported by serveral kontrol variabels such as company size, the effect of financial leverage and profitability on demand for audit quality which are indircators in auditor selection. The focus of this rearch is on those companies that had published the competed company financial statement and had passed the audit process. The research data include 2,088 data consisting of 424 companies in the period of 2013 to 2017. Following the previous research, measurement of audit quality in a company is considered better if the company uses audit services from one of the Audit companies called Big-4. The selection of the research model was carried out using a panel regression test through the help of available application programs called SPS and E-views. Conducted research were able to obtain evidence that states that companies with a concentration of ownership, institutional ownership, foreign ownership, high audit committee size and high board size tend to generate demand for higher audit services, namely auditors from Big-4. This is because higher audit quality can reduce agency conflict in a company, but companies with family ownership and managerial ownership produce a negatif relationship to demand for audit quality. These results prove that companies that are mainly kontrolled by family and managerial companies tend to choose auditors with lower quality to maintain company profits.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: Corporate governance, audit quality
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > Business > Personnel management. Employment management
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 28 Apr 2020 03:58
Last Modified: 05 Oct 2020 06:46
URI: http://repository.uib.ac.id/id/eprint/2328

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