Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Leverage, dan Pertumbuhan Perusahaan terhadap Pemilihan Auditor Eksternal pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI Periode 2018-2022

Abstract

This study aims to empirically test and determine the effect of managerial ownership, institutional ownership, leverage, and company growth on external auditor selection in manufacturing companies in the consumer goods industry sector on the IDX for the 2018-2022 period. The research method used is associative quantitative research. The data source used in this study is secondary data. The population used in this study amounted to 51 companies from manufacturing companies in the consumer goods industry sector listed on the IDX for the 2018-2022 period and there were 45 samples obtained using purposive sampling. The data analysis technique in this study is logistic regression analysis. The results of this study indicate that managerial ownership and company growth have no effect on external auditor selection. Institutional ownership has a significant positive effect on external auditor selection, and leverage has a significant negative effect on external auditor selection. Managerial ownership, institutional ownership, leverage, and company growth have a simultaneous influence on the selection of external auditors.