Pengaruh Efektivitas Komite Audit dan Political Connections terhadap Auditor Choice

Nisa Khaerin Nova, Pupung Purnamasari, Edi Sukarmanto

Abstract


Abstract. In this study aims to determine the effectiveness of the audit committee and the influence of political connections on auditor choice. The sample used in this study were 53 property companies, real estate and building constructions that are listed in the Indonesia Stock Exchange (IDX) with a range of observations from 2016 to 2018. Based on the sample and the range of observation, then obtained 159 observations (firm year) in this study. The method used is a research method verification with quantitative approach. For the purpose of testing the hypothesis using logistic regression analysis. These results indicate that the effectiveness of audit committees and political connections a significant effect on auditor choice. For further research purposes it is recommended to use other industry sectors and use other variables, namely other external and internal factors that influence auditor choice, while also using other indicators for political connections, because some companies in Indonesia with political connections tend to be dominated by the military or the police and government.

Keywords: Auditor Choice, Audit Committee Effectiveness, Political Connections.

Abstrak. Dalam penelitian ini bertujuan untuk mengetahui pengaruh efektivitas komite audit dan political connections terhadap auditor choice. Sampel yang digunakan dalam penelitian ini sebanyak 53 perusahaan property, real estate dan building constructions yang terdaftar di Bursa Efek Indonesia (BEI) dengan rentang pengamatan 2016-2018. Berdasarkan sampel dan rentang pengamatan, maka di peroleh 159 pengamatan (firm year) dalam penelitian ini. Metode penelitian yang digunakan adalah metode penelitian verifikatif dengan pendekatan kuantitatif. Untuk kegunaan pengujian hipotesis yang diajukan menggunakan analisis regresi logistik. Hasil penelitian ini menunjukan bahwa efektivitas komite audit dan political connections berpengaruh signifikan terhadap auditor choice. Untuk kepentingan penelitian selanjutnya disarankan untuk menggunakan sektor industry lain dan menggunakan variabel lain yaitu faktor eksternal dan internal lain yang mempengaruhi auditor choice, selain itu juga menggunakan indikator lain untuk political connections, karena beberapa perusahaan di Indonesia yang berkoneksi politik cenderung didominasi oleh pihak militer ataupun kepolisian dan pemerintahan.

Kata Kunci: Auditor Choice, Efektivitas Komite Audit, Political Connections.


Keywords


Auditor Choice, Efektivitas Komite Audit, Political Connections.

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References


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DOI: http://dx.doi.org/10.29313/.v0i0.19518

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