ANALISIS MEKANISME CORPORATE GOVERNANCE DAN KARAKTERISTIK KEPEMILIKAN PERUSAHAAN TERHADAP PEMILIHAN AUDITOR ESTERNAL

Abstract

The aim of this study is to analyze the effect of corporate governance mechanisms proxied by largest shareholder, board size, audit committee’s effectiveness, proportion of independent commissioner and managerial ownership. this  also analyze corporate ownership characteristic proxiedwith family ownership on auditor choice. From the result sample selection with purposive sampling method was selected 33 manufacturing company able to be sample. The data is annual report manufacturing company are published  by Indonesia Stock Exchange (IDX) from 2010-2012 whereas income public accountant office from accountant and appraiser supervisory center. This research using logistic regression method and Eviews program as the tool.

Based on the result of hypothesis, largest shareholder and proportion of independent commissioner influences to choice quality auditor, whereas board size, audit committee’s effectiveness, managerial ownership, and family ownership don’t have influence to choice quality auditor. From the result also show all of the control variable don’t have influence to choice quality auditor.

Keywords :    Corporate Governance Mechanisms, Corporate Ownership Characteristic, and Auditor Choice