Pemilihan Auditor Spesialis Industri, Kepemilikan Institusional dan Utang Perusahaan di Pasar Modal Indonesia

Indriati Adiwangsa, Mariska Regina, Athalia Ariati Hidayat, Retno Yuliati

Abstract


Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional dan utang perusahaan terhadap kemungkinan pemilihan auditor spesialis industri. Sampel penelitian ini adalah 164 perusahaan  yang diaudit oleh Big 4 dan terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2012 hingga 2016. Terdapat 733 observasi pada penelitian ini dan data dianalisis dengan menggunakan OLS pooled regression and regressi logistik. Hasil penelitian mengkonfirmasi pengaruh positif dan signifikan kepemilikan institusional terhadap pemilihan auditor spesialis industry, namun tidak mendapatkan bukti empiris pengaruh utang perusahaan terhadap pemilihan auditor spesialis industri. 


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DOI: https://doi.org/10.24815/jdab.v6i2.13445

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