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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Riset Akuntansi Aksioma Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Luh Putu Lusi Setyandarini Surya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Dialektika: Jurnal Ekonomi dan Ilmu Sosial

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Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Komang Adi Kurniawan Saputra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 4 No 1 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.121 KB) | DOI: 10.36636/dialektika.v4i1.283

Abstract

Agency 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
Co-Authors Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha I Gusti Ayu Ratih Permata Dewi Komang Adi Kurniawan Saputra Putu Yudha Asteria Putri