<mets:mets xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" LABEL="Eprints Item" OBJID="eprint_46620" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:mets="http://www.loc.gov/METS/" xmlns:xlink="http://www.w3.org/1999/xlink"><mets:metsHdr CREATEDATE="2026-08-28T01:15:18Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Negeri Padang</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_46620_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Karakteristik Ketua Komite Audit terhadap Auditor Choice: Studi Empiris Perusahaan Sektor Healthcare, Infrastructure dan Transportation &amp; Logistic yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Sherly Luthfia</mods:namePart><mods:namePart type="family">Rosa</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik ketua komite audit terhadap auditor choice pada perusahaan healthcare, infrastructure, dan transportation &amp; logistic yang terdaftar di BEI tahun 2021-2023. Pada penelitian ini terfokus pada tiga karakteristik ketua komite audit yaitu gender, keahlian keuangan dan masa jabatan. Penelitian ini juga menggunakan ukuran perusahaan sebagai variabel kontrol. Sampel ditentukan dengan metode purposive sampling dan diperoleh sebanyak 86 perusahaan. Data yang digunakan merupakan data sekunder berupa annual report perusahaan terkait. Dalam menguji hipotesis, penelitian ini menggunakan metode analisis regresi logistik. Hasil penelitian menunjukan bahwa pendidikan bisnis ketua komite audit berpengaruh positif terhadap pemilihan auditor Big 4. Sedangkan gender, kualifikasi profesional, pengalaman kerja dan masa jabatan ketua komite audit tidak berpengaruh terhadap pemilihan auditor Big 4.</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2025</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Negeri Padang;Akuntansi FE UNP</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_46620"><mets:rightsMD ID="rights_eprint_46620_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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