Analisis Good Corporate Governance Sebagai Determinan Pemilihan Auditor Berkualitas Pada Bank Umum Syariah

Pamungkas, Ulfah Diah Ayu and -, Dr. Zulfikar, SE, M.Si (2019) Analisis Good Corporate Governance Sebagai Determinan Pemilihan Auditor Berkualitas Pada Bank Umum Syariah. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Internal Coporate Governance Mechanism influence for Auditor Choice. The research is to know of the impact of Internal Corporate Governance Mechanism on auditor choice by islamic commercial bank 2010-2017, where the proxies of Internal Corporate Governance Mechanism used are the managerial ownership, institutional ownership, number of board of commissioner, the proportion of independent commissioner, and the audit committee’s effectivenese. This study used Top 4-non Top 4 auditor segregation as a proxy of auditor quality that will be chosen by the company. This study used Logistic Regresion and used 79 of islamic commercial bank 2010-2017. The Result showed that there are significant of the proportion of independent commissioner, and the audit committee’s effectivenese on auditor choice by company. Therea are not significant of the managerial ownershi, institutional ownership and the number of board of commissioner on auditor choice by company.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Mekanisme Corporate Governance, pemilihan auditor eksternal
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ULFAH DIAH AYU PAMUNGKAS
Date Deposited:	16 May 2019 04:49
Last Modified:	16 May 2019 04:53
URI:	http://eprints.ums.ac.id/id/eprint/73097

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