Pengaruh Proporsi Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan dan Leverage Terhadap Pemilihan Auditor Eksternal pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI 2017-2020

Abstract

The purpose of this study was to determine the effect of the proportion of independent commissioners, managerial ownership, institusional ownership, firm size and leverage on the selection of external auditors in consumer goods industrial sector companies listed on Indonesia Stock Exchange 2017-2020. The proxy for measuring audit quality that will be chosen by the company in this study is using external auditors from the big four and from the non-big four. The researcher used hypothesis testing using the logistic regression method with 56 sample from consumer goods companies listed on the IDX for the period 2017-2020. The data used is from the Indonesia Stock Exchange website (www.id.co.id) to obtain financial reports and annual reports from each company. The results contained in this study are institutional ownership and firm size have a significant positive effect on the selection of external auditors, leverage has a significant negative effect on the selection of external auditors, while the proportion of independent commissioners and managerial ownership has no effect in the selection of external auditors. The proportion of independent commissioners, managerial ownership, institutional ownership, firm size and leverage have a significant effect simultaneously on the selection of external auditors.