Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Vol 4 No 1 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial

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 (Unknown)
Luh Putu Lusi Setyandarini Surya (Unknown)
Komang Adi Kurniawan Saputra (Unknown)

Article Info

Publish Date
09 Apr 2019

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

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Journal Info
Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Website

Abbrev

dialektika

Publisher

Universitas Islam Raden Rahmat Malang

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Dialektika adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi dan Ilmu Sosial Universitas Islam Raden Rahmat Malang. Jurnal ini memiliki spesifikasi sebagai media untuk mengkomunikasikan hasil-hasil penelitian dan pemikiran konseptual yang berkaitan dengan bidang Ekonomi dan Ilmu Sosial. ...