Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

DIALEKTIKA : Jurnal Ekonomi dan Ilmu Sosial

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Title Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia
 
Creator Dewi, Cok Istri Ratna Sari
Surya, Luh Putu Lusi Setyandarini
Saputra, Komang Adi Kurniawan
 
Description ABSTRACTAgency conflict due to differences in interests between agents and principals can be minimized by monitoring mechanisms. One of the monitoring mechanisms is to use public accounting services. The purpose of this study is to determine the factors that influence the selection of public accounting firms by mining companies listed on the IDX in 2017. The selection of public accounting firms is measured by dummy variables. These factors include managerial ownership and institutional ownership. A sample of 35 companies was determined based on the purposive sampling method. The analysis technique used is logistic regression. Based on the analysis, the results show that managerial ownership has no effect on the selection of public accounting firms, while institutional ownership influences the selection of public accounting firms.Keywords: Managerial Ownership, Institutional Ownership, Selection of Public Accounting Firms
 
Publisher Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Raden Rahmat Malang
 
Date 2019-04-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://ejournal.uniramalang.ac.id/index.php/dialektika/article/view/283
10.36636/dialektika.v4i1.283
 
Source DIALEKTIKA : Jurnal Ekonomi dan Ilmu Sosial; Vol. 4 No. 1 (2019): DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial; 26-33
2598-781X
2502-4094
 
Language ind
 
Relation http://ejournal.uniramalang.ac.id/index.php/dialektika/article/view/283/171
 
Rights Copyright (c) 2019 DIALEKTIKA : Jurnal Ekonomi dan Ilmu Sosial
 

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