PENGARUH CEO POWER DAN KEPEMILIKAN SAHAM ASING TERHADAP PEMILIHAN AUDITOR EKSTERNAL BERKUALITAS

Indahsari, Mery (2022) PENGARUH CEO POWER DAN KEPEMILIKAN SAHAM ASING TERHADAP PEMILIHAN AUDITOR EKSTERNAL BERKUALITAS. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the influence of CEO Power and foreign share ownership on the selection of quality external auditors in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The data used is secondary data. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange. The data collection technique used was the purposive sampling method and obtained 57 samples. This research uses agency theory. Hypothesis testing using logistic regression analysis. The results of the research obtained that CEO Power affects the selection of quality external auditors and foreign share ownership affects the selection of quality external auditors. Keywords: CEO Power, foreign shareholding, selection of qualified external auditors.

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