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Determination of External Auditor Selection

Accounting Analysis Journal · Vol. 8 No. 3 (2020) · hlm. 158–164

DOI
10.15294/aaj.v8i3.29922
ISSN
2502-6216, 2252-6765
Terbit
2020-04-08
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to examine the effects of the size of independent commissaries, the effectiveness of audit committee and leverage on the selection of external auditors with firm size as moderation variable. The population of this research was all the companies of financial sector listed on the Indonesia Stock Exchange at 2017 as many as 95 companies. The samples were determined using purposive sampling technique. There were 89 companies as research samples and units of analysis. Moreover, the data were collected by documentation method. Analysis of research data used descriptive statistics and inferential statistics. The results indicate that the size of independent commissaries, the effectiveness of audit committee and leverage significantly have positive effect on the auditor selection. Firm size moderates the effects of the size of board of independent commissaries and leverage on the auditor selection, but does not moderates the effect of audit committee effectiveness on the auditor selection. Based on the research results, it shows that the size of board of independent commissaries with firm size as moderation can increase the selection of Big Four external auditor, while leverage with firm size as moderation can decrease the selection of Big Four external auditor.

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  • State University of Semarang
  • Universitas Media Nusantara Citra
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Rusdarti RusdartiAfiliasi tidak diketahui3
Agus WahyudinAfiliasi tidak diketahui3
Indah AnisykurlillahAfiliasi tidak diketahui2
Linda AgustinaAfiliasi tidak diketahui2
Joko WidodoAfiliasi tidak diketahui2
Achmad SlametAfiliasi tidak diketahui2
Arief YuliantoUniversitas Media Nusantara Citra2
Amin PujiatiAfiliasi tidak diketahui2
Zaenuri ZaenuriState University of Semarang1
Fathur RokhmanState University of Semarang1
Arief RohmanAfiliasi tidak diketahui1
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAfiliasi tidak diketahui1
Noviana Bekti LestariAfiliasi tidak diketahui1
Niswatun HasanahAfiliasi tidak diketahui1
Abiprayasa Kawiswara Weko HartoyoAfiliasi tidak diketahui1
Rida AndriyaniAfiliasi tidak diketahui1
Eloking Surya Sekar MahardikaAfiliasi tidak diketahui1
Fani KarinaAfiliasi tidak diketahui1
Ria AniktiaAfiliasi tidak diketahui1
Umi HanifahAfiliasi tidak diketahui1
Lucky Tio MonikaAfiliasi tidak diketahui1
Eko Marliyana MarliyanaAfiliasi tidak diketahui1
Yanuar Dwi PurnomoAfiliasi tidak diketahui1
Ade Dwi SuryaniAfiliasi tidak diketahui1
Atiyah Nima FaradisaAfiliasi tidak diketahui1
Eka Deny PrihastomoAfiliasi tidak diketahui1
Fita Kartika BuanaAfiliasi tidak diketahui1
Ulfi Nihayah FitriyaniAfiliasi tidak diketahui1
Hidayatul KhasanahAfiliasi tidak diketahui1
Devi SoniaAfiliasi tidak diketahui1
Vivi Ayuning TyasAfiliasi tidak diketahui1
Siska Puji LestariAfiliasi tidak diketahui1
Ayu SuryaniAfiliasi tidak diketahui1
Abdul KodirAfiliasi tidak diketahui1
IstichomahwatiAfiliasi tidak diketahui1
Hanapi AtmajaAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Determination of External Auditor Selection</dc:title>
	<dc:creator>Septiana, Milla</dc:creator>
	<dc:creator>Khafid, Muhammad</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the effects of the size of independent commissaries, the effectiveness of audit committee and leverage on the selection of external auditors with firm size as moderation variable. The population of this research was all the companies of financial sector listed on the Indonesia Stock Exchange at 2017 as many as 95 companies. The samples were determined using purposive sampling technique. There were 89 companies as research samples and units of analysis. Moreover, the data were collected by documentation method. Analysis of research data used descriptive statistics and inferential statistics. The results indicate that the size of independent commissaries, the effectiveness of audit committee and leverage significantly have positive effect on the auditor selection. Firm size moderates the effects of the size of board of independent commissaries and leverage on the auditor selection, but does not moderates the effect of audit committee effectiveness on the auditor selection. Based on the research results, it shows that the size of board of independent commissaries with firm size as moderation can increase the selection of Big Four external auditor, while leverage with firm size as moderation can decrease the selection of Big Four external auditor. </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-04-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/29922</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i3.29922</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 3 (2019): November; 158-164</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/29922/15826</dc:relation>
</oai_dc:dc>