Image of Pengaruh Kepemilikan Keluarga, Komite Audit Dan Modal Reputasi Direktur Terhadap Pemilihan Auditor (Studi Empiris Pada Perusahaan Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023)
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Pengaruh Kepemilikan Keluarga, Komite Audit Dan Modal Reputasi Direktur Terhadap Pemilihan Auditor (Studi Empiris Pada Perusahaan Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023)

ABSTRACT
This study aims to examine the effect of family ownership, audit committee and
directors' reputation capital on auditor choice. The population of this study is
industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the
period 2020-2023. This research is a quantitative study that uses secondary data,
which is sourced from annual reports and financial reports accessed through the
official website of the Indonesia Stock Exchange (IDX) and the websites of each
company. The population in this study are industrial sector companies listed on the
IDX in 2020-2023. The data from this study used 44 companies with 4 years of
observation using purposive sampling technique so that 103 samples were
obtained. The data analysis technique used in this study is descriptive statistical
analysis, multicollinearity test, logistic regression test, and hypothesis testing using
STATA 17 software. The results of this study indicate that the family ownership
variable has a significant negative effect, the financial expertise of the audit
committee has a significant positive effect, the tenure of the audit committee has a
significant positive effect, and the reputation capital of the board of directors has
an insignificant negative effect on auditor choice.
Keywords: Family Ownership, Audit Committee, Director’s Reputation Capital,
Auditor choice

Ketersediaan
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Perpustakaan Universitas Riau 2102110599
2102110599
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102110599
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102110599
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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