PENGARUH KONEKSI POLITIK DEWAN DIREKSI DAN KOMISARIS, PEMEGANG SAHAM UTAMA DAN KEPEMILIKAN PEMERINTAH TERHADAP PEMILIHAN AUDITOR EKSTERNAL
Abstract
Penelitian ini bertujuan menganalisis pengaruh koneksi politik dewan direksi dan komisaris, koneksi politik pemegang saham utama, serta kepemilikan pemerintah terhadap kecenderungan perusahaan memilih auditor Big Four pada perusahaan sektor keuangan yang tercatat di Bursa Efek Indonesia selama periode 2022–2024. Penelitian menerapkan pendekatan kuantitatif dengan memanfaatkan data sekunder yang mencakup 103 perusahaan atau 309 observasi perusahaan-tahun, yang ditentukan melalui teknik purposive sampling. Pengujian hipotesis dilakukan menggunakan regresi logistik biner, sedangkan regresi probit digunakan sebagai robustness test untuk menguji konsistensi hasil. Hasil penelitian menunjukkan bahwa koneksi politik yang dimiliki dewan direksi dan komisaris meningkatkan probabilitas perusahaan memilih auditor Big Four, sementara kepemilikan pemerintah justru menurunkan probabilitas tersebut. Di sisi lain, koneksi politik pemegang saham utama tidak terbukti memengaruhi keputusan pemilihan auditor secara signifikan. Hasil analisis juga memperlihatkan bahwa ukuran perusahaan dan profitabilitas berpengaruh positif terhadap pemilihan auditor Big Four, sedangkan leverage berpengaruh negatif pada tingkat signifikansi 10%. Konsistensi temuan tersebut turut didukung oleh hasil robustness test, yang menunjukkan bahwa sumber koneksi politik menjadi salah satu faktor yang memengaruhi keputusan perusahaan dalam memilih auditor eksternal.
Kata kunci: koneksi politik; auditor Big Four; kepemilikan pemerintah; sektor keuangan; pemilihan auditor
References
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Arens, A. A., Elder, R. J., & Beasley, M. S. (2017). Auditing and Assurance Services: An Integrated Approach (16th ed.). Pearson.
Claessens, S., Djankov, S., & Lang, L. H. P. (2000). The separation of ownership and control in East Asian Corporations (Vol. 58).
DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 3(July), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1
DeFond, M., & Zhang, J. (2014). A Review of Archival Auditing Research A Review of Archival Auditing Research. August.
Faccio, M. (2006). Politically Connected Firms. American Economic Review, 96(1), 369–386. https://doi.org/10.1257/000282806776157704
Francis, J. R. (2011). A Framework for Understanding and Researching Audit Quality. 30(2), 125–152. https://doi.org/10.2308/ajpt-50006
Guedhami, O., Pittman, J. A., & Saffar, W. (2009). Auditor choice in privatized firms : Empirical evidence on the role of state and foreign owners. Journal of Accounting and Economics, 48(2–3), 151–171. https://doi.org/10.1016/j.jacceco.2009.08.003
Guedhami, O., Pittman, J. A., & Saffar, W. (2014). Auditor Choice in Politically Connected Firms *. Journal of Accounting Research, 52(1), 107–162. https://doi.org/10.1111/1475-679X.12032
Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (5th ed.). McGraw-Hill Education.
Habib, A., Muhammad, A., & Jiang, H. (2017). Political connections, related party transactions, and auditor choice: Evidence from Indonesia. Journal of Contemporary Accounting & Economics. https://doi.org/10.1016/j.jcae.2017.01.004
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate Data Analysis (8th ed.). Cengage Learning.
Harymawan, I. (2020). Military reform , militarily-connected fi rms and auditor choice. 35(6), 705–729. https://doi.org/10.1108/MAJ-04-2019-2258
Hosmer, D. W., Lemeshow, S., & Sturdivant, R. X. (2013). Applied Logistic Regression (3rd ed.). Wiley.
Houston, J., Jiang, L., Lin, C., & Ma, Y. (2014). Political Connections and the Cost of Bank Loans. 52(1). https://doi.org/10.1111/1475-679X.12038
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Joceline, A., & Soepriyanto, G. (2023). External Auditor Appointment in Indonesia State-Owned Enterprises : The Role Of Political Connections. 10(1), 13–21. https://doi.org/10.21512/jafa.v10i1.8904
Kalbuana, N., Suryati, A., & Pertiwi, C. P. A. (2022). Effect of Company Age, Audit Quality, Leverage and Profitability on Earnings Management. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(1), 305–315. https://doi.org/10.29040/ijebar.v6i1.4796
Kharis, J. B., & Nugrahanti, Y. W. (2022). Board Diversity, Koneksi Politik dan Financial Distress. 1987–2003.
Knechel, W. R., Krishnan, G. V, Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit Quality: Insights from the Academic Literature. Auditing: A Journal of Practice & Theory, 32(April 2012), 385–421. https://doi.org/10.2308/ajpt-50350
Kompas.com. (2024). Ramai politikus jadi komisaris BUMN, jabatan apa itu dan berapa gajinya? Kompas.com – Ramai Politikus Jadi Komisaris BUMN
Lutfiani, D., Kapuri, N., Amalia, Z., & Prawira, I. (2021). Urgensi Financial Reporting Quality Sektor Publik dan Privat Selama Pandemi Covid-19. 5(2), 163–180.
Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan Nomor 13/POJK.03/2017 tentang Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan Jasa Keuangan. https://www.ojk.go.id
Otoritas Jasa Keuangan. (2022). Laporan Tahunan OJK 2022. PDF Laporan Tahunan OJK 2022
Paramitha, M., & Setyadi, E. (2022). Pengaruh Dewan Komisaris, Komisaris Independen, Komite Audit, Dan Kompleksitas Perusahaan Terhadap Fee Audit. 3(1). https://doi.org/10.30595/ratio.v3i1.12840
Preuss, S., & Konigsgruber, R. (2021). J . Account . Public Policy How do corporate political connections influence financial reporting ? A synthesis of the literature. Journal of Accounting and Public Policy, xxxx, 106802. https://doi.org/10.1016/j.jaccpubpol.2020.106802
Salehi, M. (2020). The relationship between the companies ’ political connections and audit fees. https://doi.org/10.1108/JFC-04-2020-0066
Scott, Wi. R. (2015). Financial Accounting Theory (7th ed.). Pearson Canada Inc.
Shleifer, A., & Vishny, R. W. (1994). Politicians and Firms. Quarterly Journal of Economics, 109(4), 995–1025. https://doi.org/10.2307/2118354
Sibuea, K., & Arfianti, R. (2021). Pengaruh Kualitas Audit, Ukuran Perusahaan, Kompleksitas Perusahaan,dan Risiko Perusahaan terhadap Audit Fee. 10(2), 126–140.
Sudrajat, R. E., Susanti, S., & Uzliawati, L. (2023). Pengaruh Koneksi Politik dan Corporate Social Responsibility Terhadap Kualitas Audit. 7(2), 269–280.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (2nd ed.). Alfabeta.
Tantawy, S., & Moussa, T. (2023). The effect of political connections on firms ’ auditor choice decisions and audit opinions : evidence from Egypt. Asian Review of Accounting, 31(3), 414–436. https://doi.org/10.1108/ARA-07-2022-0161
Umdiana, N., & Siska. (2021). Determinan Auditor Switching Secara Voluntary. 10(1).
Wahyuni, S., Handayani, E., Muhammadiyah, P., Java, C., & Java, C. (2022). Earnings Management : An Analysis Of Corporate Strategy , Financial Performance and Audit Quality. 12(8), 593–603. https://doi.org/10.55493/5002.v12i8.4564
Wang, Q., Wong, T. J., & Xia, L. (2014). State ownership , the institutional environment , and auditor choice : Evidence from China $. Journal of Accounting and Economics, 46(1), 112–134. https://doi.org/10.1016/j.jacceco.2008.04.001
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Prentice-Hall.
Wijaya, A. L. (2020). Profitability , Audit Quality , and Firm Value : Case on Indonesian Manufacturing Companies. 15, 43–61.
Winarni, D., & Akbar, R. (2020). Faktor Tekanan Institusional Dalam Mempengaruhi Kualitas Informasi Akuntansi : Pendekatan Metoda Campuran. 15, 1–11.
Wooldridge, J. M. (2019). Introductory Econometrics: A Modern Approach (7th ed.). Cengage Learning.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2026-08-30
How to Cite
Rahmawati, G., Winarni, D., Wahyuni, S., & Setyadi, E. J. (2026). PENGARUH KONEKSI POLITIK DEWAN DIREKSI DAN KOMISARIS, PEMEGANG SAHAM UTAMA DAN KEPEMILIKAN PEMERINTAH TERHADAP PEMILIHAN AUDITOR EKSTERNAL. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(2), 2802-2827. https://doi.org/10.31955/mea.v10i2.7824
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