Analisis Pengaruh Penerapan Good Corporate Governance terhadap Pemilihan Auditor Eksternal yang Berkualitas (Studi Empiris pada BUMN yang terdaftar di BEI Periode Tahun 2011 sampai 2015)

KHAIRANI AQMAR, Rijadh Djatu Winardi, S.E., Ak., M.Sc., CFE,

2016 | Skripsi | S1 AKUNTANSI

Penelitian ini bertujuan untuk menguji secara empiris mengenai analisis pengaruh penerapan good corporate governance terhadap pemilihan auditor eksternal yang berkualitas di BUMN. Penelitian diharapkan dapat memperkaya literatur studi dalam bidang corporate governance dan audit. Dalam penelitian ini, variabel independen yang digunakan sebagai proxy dalam penerapan good corporate governance meliputi, keberadaan pemegang saham mayoritas, kepemilikan manajer, keberadaan kepemilikan institutional, ukuran dewan komisaris, keberadaan komisaris independen, dan keberadaan komite audit. Penelitian ini menggunakan dua variabel kontrol, yaitu ukuran perusahaan dan leverage. Hasil penelitian ini menunjukkan bahwa dari 6 variabel independen yang diuji dengan regresi logistik, menunjukkan hasil yang tidak signifikan berpengaruh terhadap pemilihan auditor eksternal yang berkualitas di BUMN. Hal ini mampu dijelaskan dengan kondisi yang terjadi di BUMN, berdasarkan teori dan peraturan yang berlaku di Indonesia.

This study aims to test empirically the analysis of the effect of implementation of good corporate governance to the selection of qualified external auditors in BUMN. The study is expected to enrich the study of literature in the field of corporate governance and audit. In this study, the independent variables are used as proxies in the implementation of good corporate governance include, the existence of majority shareholder, manager ownership, the existence of institutional ownership, board size, the presence of independent director, and the existence of audit committee. This study used two control variables, the size and leverage. The results of this study showed that the six independent variables were tested with logistic regression, showed the results do not significantly affect the selection of qualified external auditors in the BUMN. It is able to be explained by conditions that occur in the BUMN, based on the theory and regulations in Indonesia.

Kata Kunci : good corporate governance, the existence of majority shareholder, manager ownership, the existence of institutional ownership, board size, the presence of independent director, and the existence of audit committee, size, leverage, the selection of qualifi