DEDI PUTRA, 1121031005 (2014) THE INFLUENCE MECHANISM CORPORATE GOVERNANCE OF EXTERNAL AUDITOR SELECTION PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PEMILIHAN AUDITOR EKSTERNAL. Masters thesis, Universitas Lampung.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
The purpose of this research was to test empirically the influence of mekanimse corporate governance against the reputable auditors and election to test comparatively regarding corporate governance mechanisms and the selection of the external auditor on the financial industry specialization and non-finance listed in Indonesia stock exchange. A sample of these studies use purposive-sampling on the company listings on BEI. Analysis methods in use are logstik regression test, test different independent t-test and use additional tests to regression test. The independent variable in this study is mekanimse corporate governance described the institutional share ownership with a presentation, the presentation of managerial stock ownership, the size of the Board of Commissioners and the audit Committee's effectiveness. The dependent variable used is the selection of the external auditor were described using dummy variables for top ten reputable Auditors and external auditor revenue in research for additional regression test. Controling variable used is the size of the enterprise, leverage and the type of industry. Research results that stock ownership variable has no effect on the selection of the auditor ekternal the reputable. While the variable size of the Board of Commissioners and the audit Committee's effectiveness to the reputable auditor election. Test result different tells us that the mechanism of the corporate governance and the election of an auditor for the financial sector better than the non-financial sector. Keywords: corporate governance Mechanism, the selection of auditors and revenue auditor ekternal. Tujuan penelitian ini untuk menguji secara empiris pengaruh mekanimse corporate governance terhadap pemilihan auditor yang bereputasi serta untuk menguji secara komparatif mengenai mekanisme corporate governance dan pemilihan auditor eksternal pada spesialisasi industri keuangan dan non-keuangan yang listing di Bursa Efek Indonesia. Sampel penelitian ini menggukan purposive-sampling pada perusahaan yang listing di BEI. Metode analisi data yang digunakan adalah uji regresi logstik, uji beda independent t-test dan uji tambahan menggukan uji regresi. Variabel independen dalam penelitian ini yaitu mekanimse corporate governance yang diproksikan dengan presentasi kepemilikan saham institusional, presentasi kepemilikan saham manajerial, ukuran dewan komisaris dan efektivitas komite audit. Variabel Dependen yang digunakan yaitu pemilihan auditor eksternal yang diproksikan menggunakan variabel dummy untuk top ten auditor bereputasi dan pendapatan auditor eksternal pada tahun penelitian untuk uji regresi tambahan. Variabel pengendali yang digunakan adalah ukuran perusahaan, leverage dan jenis industri. Hasil penelitian bahwa variabel PKSI, PKSM tidak berpengaruh terhadap pemilihan auditor ekternal yang bereputasi. Sedangkan variabel UDK dan efektifitas komite audit berpengaruh terhadap pemilihan auditor yang bereputasi. Hasil uji beda menjelaskan bahwa mekanisme corporate governance & pemilihan auditor untuk sektor keuangan lebih baik dari pada sektor non-keuangan. Kata Kunci : Mekanisme corporate governance, pemilihan auditor ekternal dan pendapatan auditor ekternal.
| Jenis Karya Akhir: | Tesis (Masters) |
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| Subyek: | |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2 |
| Pengguna Deposit: | UPT Perpustakaan Unila |
| Date Deposited: | 13 Oct 2014 03:22 |
| Terakhir diubah: | 03 Nov 2015 07:28 |
| URI: | http://digilib.unila.ac.id/id/eprint/3993 |
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