Analisis Presentase Kepemilikan Mayoritas Dan Dewan Komisaris Terhadap Pemilihan Auditor Pada Perusahaan di Bursa Efek Indonesia

Erna, Erna (2012) Analisis Presentase Kepemilikan Mayoritas Dan Dewan Komisaris Terhadap Pemilihan Auditor Pada Perusahaan di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

A professional auditor, as an auditor in carrying out his duty not only to the interests of clients but also to other interested parties on the audited financial statements, has a unique position compared with other professions. So the auditor must have integrity, commitment and high competence of the profession. Selecting the auditors is very important for a company. This paper focuses on the impact of the majority ownership percentage of total shares held by the largest owner and the number of Supervisory Board members on auditor selection. The samples are 138 listed firms in Indonesia Stock Exchange. The data was obtained from financial statement of 2006-2010 periods. The research hypotheses have been evaluated by using binary logistic regression. The result of this research indicates there is significant relationship between the majority ownership percentages of total shares held by the largest owner to auditor selection, while the number of supervisory board members to auditor selection has an insignificant relationship. For control variables: firm size, asset turn over, return on asset and leverage, each has a significant relationship to auditor selection. However both control variables asset structure and risk have insignificant relationship to auditor selection. Keywords : auditor selection, majority ownership percentage, the number of supervisory board members, firm size, asset turn over, return on asset and leverage

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