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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PEMILIHAN AUDITOR (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024)

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This study aims to examine the effect of Good Corporate Governance (GCG) on auditor selection. The object of this study is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. By using the purposive sampling method, the number of samples of this study is 183 companies with the number of 549 observations. The independent variable is board structure, institutional ownership, ownership structure, company risk, and company size. While the dependent variable used is auditor selection. This study uses a quantitative approach with the type of data in the form of secondary data. The testing of this study uses logistic regression analysis techniques with the SPSS version 30 analysis tool. The results of the study show that board structure, institutional ownership, and company size have a significant positive effect on auditor selection. In contrast, company risk has a significant negative effect, while ownership structure is proven to have no significant effect on auditor selection. Keywords: Good Corporate Governance, Auditor Selection

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Detail Information

Series Title

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Call Number

T1938422026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xx, 81 hlm.; ilus.; tab.; 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.450 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Audit keuangan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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