Maritha, Pingkan Aqni (2017) Pengaruh Struktur Kepemilikan Terhadap Pemilihan Auditor Berkualitas. Undergraduate thesis, STIE Perbanas Surabaya.
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Abstract
Audit of financial statements is the provision of services performed by the auditor so that audit is very important in improving the reliability and quality in the financial statements. The purpose is to audit reports used by auditors in reporting their opinions to interested parties with users of financial statements so that information from these audit results can be used as a reference for users of financial statements, as well as a financial information that can indicate the condition and performance of the company. The independent variables used are foreign ownership, managerial share ownership, common stock ownership, and the dependent variable is the selection of auditor quality (special auditor). The sample used with purposive sampling method is 234 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2015. Data analysis technique used in this research is to test logistic regression test, simultaneous test (Omnibus Coefficient Model Test), coefficient of determination (Nagelkerke R Square), hosmer and lemeshow’s goodness of fit test, and partial test. The results of this study indicate that foreign ownership, managerial ownership, and institutional ownership have no effect on the quality of the auditor (special auditor). Keywords: foreign ownership, managerial ownership, institutional ownership, audit quality (special auditor).
Item Type: | Thesis (Undergraduate) |
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Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.45 - AUDITING |
Divisions: | Bachelor of Accountancy |
Depositing User: | Magang Magang |
Date Deposited: | 09 Jan 2020 07:06 |
Last Modified: | 09 Jan 2020 07:39 |
URI: | http://eprints.perbanas.ac.id/id/eprint/5919 |
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