PENGARUH KEPEMILIKAN PERUSAHAAN DAN MANAJEMEN LABA TERHADAP TIPE AUDITOR DAN AUDIT FEES PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
ABSTRACT: This study
aims to examine the impact of firm ownership type and earning management to the
auditor relationship in manufacturing companies. Firm ownership type in this
paper was divided into two; stated-owned and private-owned; earnings management
was measured by discretionary accruals using the Modified Jones Model. Auditor
relationships referred to in this paper is the type of auditor and audit fees.
Auditor is classified into two types, domestic auditor and foreign auditor. An
audit fee was measured by natural logarithm professional fees contained in the
financial statements. Using professional fees as proxy for audit fees because
in Indonesia still few company disclose their audit feeson their financial
statements. Population of this paper is a manufacturing company listed on the
Indonesia Stock Exchange (IDX) period of 2011. Total sample is 85 firms. The
hypotheses in this study were tested by logistic regression analysis and
multiple regressions.The results of this study indicate that the firm ownership
type by the state or private ownership does not affect the probability and
magnitude of auditor election audit fees. Research also shows that a higher of
earnings management does not affect the probability of selection auditor. While
the level of earnings management affects the amount of audit fees paid.
Keywords: external
auditors, corporate ownership, earnings management, audit fees (professional
fees).
Penulis: Tirta Luhur
Pambudi, Imam Ghozali (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis
Universitas Diponegoro)
Kode Jurnal: jpakuntansidd130002
