PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP AUDITOR SELECTION

• Main Authors: , ELINDIA SUWANDARI, , Wiwin Rahmanti, S.E., M.Com.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/118997/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58976
• Institution: Universitas Gadjah Mada

Corporate governance mechanisms is a system of regulating and controling the companies to create added value and believed to have strong impact to the companies� auditor choice. The purpose of this paper is to analyze the impact of corporate governance mechanismes. Corporate governance mechanisms as the independent variable, which proxied by concentrations of ownership, managerial ownership, presence of independent director, board size, and audit committee. Auditor selection as the dependent variable, proxied by spesialitation auditor, this research also uses the size of company and leverage as the control variable. This study used 309 observations annual report with company listed the period 2009- 2011. Method research with logistic regression. The results showed that there are significant positive effects of , managerial ownership, board size, audit committee, size of company and leverage. Variable cosentration by ownership, presence of and independent director the results showed that there are significant negatif on the choice of a reputed auditor.