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PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP PILIHAN AUDITOR (STUDI EMPIRIS PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022)

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This study examines the influence of gender diversity of the Board of Commissioners, ethnic diversity of the Board of Commissioners, share ownership of the Board of Commissioners, and the expertise of the Board of Commissioners on auditor choice. The research sample consists of 140 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022, totaling 420 company-years. The analysis used in this study is logistic regression analysis performed using STATA SE 17 version. The results of the study indicate that gender diversity and share ownership of the Board of Commissioners have a negative effect on auditor choice, while ethnic diversity and expertise of the Board of Commissioners have a positive effect on auditor choice.

Availability
Inventory Code Barcode Call Number Location Status
2407003840T148032T1480322024Central Library (Reference)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1480322024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 126 hlm.; ilus.; tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Keberagaman Gender
Specific Detail Info
-
Statement of Responsibility
Other version/related
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