Open AccessPengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia
Author(s) -
Cok Istri Ratna Sari Dewi,
Luh Putu Lusi Setyandarini Surya,
Komang Adi Kurniawan Saputra
Publication year - 2019
Publication title -
dialektika/dialektika: jurnal ekonomi dan ilmu sosial
Language(s) - English
Resource type - Journals
eISSN - 2598-781X
pISSN - 2502-4094
DOI - 10.36636/dialektika.v4i1.283
Subject(s) - nonprobability sampling , business , public ownership , accounting , selection (genetic algorithm) , logistic regression , business administration , economics , statistics , population , public economics , sociology , computer science , mathematics , demography , artificial intelligence
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