Azhar, Farah Amalia (2024) Analisis Pemilihan Auditor Eksternal pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020-2023. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
The transportation and logistics sector plays a pivotal role in driving economic growth and circulation in the current era, supporting both digitalization and technological innovation. This study aims to analyze the selection of external auditors in transportation and logistics companies during the period 2020–2023. The data analysis technique employed in this study is descriptive analysis. The research population consists of 20 companies, with the sample selected using purposive sampling. The data used are annual financial statements, categorized as secondary data, as they are obtained from the official website of the Indonesia Stock Exchange (IDX). Hypothesis testing is conducted using logistic regression analysis with the assistance of Partial Least Squares (PLS) statistical software. The findings indicate that corporate governance has a significant positive effect on the selection of external auditors. Furthermore, it is concluded that political connections have a significant negative effect on the selection of external auditors.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | FARAH AMALIA AZHAR |
| Date Deposited: | 30 Apr 2025 04:03 |
| Last Modified: | 30 Apr 2025 04:03 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13537 |
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