Ivone, Ivone and Supriyanto, Supriyanto (2014) Analisis Faktor Efisiensi dan Faktor Oportunisme yang Mempengaruhi Pemiliha Auditor pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Journal of Accounting & Management Research, 9 (2). pp. 4-19. ISSN 1907-6487
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Abstract
This study aimed to test the relative strengths of efficiency and opportunism consideration in making client auditor choice in companies listed In the Indonesia Stock Exchange (IDX). Variables used in this study are institutional shareholding, foreign shareholding, audit complexity, industry orientation, director shareholding, government shareholding and audit risk affect the demand for superior monitoring by Big-4 auditors. Samples from this study using the 370 companies listed on the Indonesia Stock Exchange in the period 2009-2013 and were selected using purposive sampling method. The results of this study indicate that the institutional shareholding, foreign shareholding, audit complexity and industry orientation has positive significant impact on auditor choice.This study indicate that the government shareholding has negative significant impact on auditor choice.
| Item Type: | Article |
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| Uncontrolled Keywords: | auditor choice, corporate governance, ownership. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management |
| Divisions: | School of Economic and Business > Management |
| Depositing User: | Admin Repository Universitas Internasional Batam |
| Date Deposited: | 15 Sep 2017 09:42 |
| Last Modified: | 15 Sep 2017 09:42 |
| URI: | http://repository.uib.ac.id/id/eprint/805 |
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