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DAFTAR PUSTAKA Abbott, L. J. & Parker, S. (2000). Auditor Selection dan Audit Committee Characteristics. Auditing: A Journal of Practice and Theory, 19, (2): 47-66. Adeniyi, S. I. & Mieseigha, E. G. (2013). Audit Tenure: An Assessment of its Effects on Audit Quality in Nigeria. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3, (3): 275283. Adeyami, S. B. & Fagbemi, T. O. (2010). Audit Quality, Corporate Governance and Firm Characteristics in Nigeria. International Journal of Business and Management, 5, 5. Ahmad, A. C., Houghton, K. A., & Yusof, N. Z. M. (2006). The Malaysian Market for Audit Services: Ethnicity, Multinational Companies and Auditor Choice. Managerial Auditing Journal, 21, (7): 702-723. Aksu, M., Onder, T., & Saatcioglu, K. (2007). Auditor Selection, Client Firm Characteristics, and Corporate Governance: Evidence from an Emerging Market. Subanci University Working Paper. Azibi, J., Tondeur, H., & Rajhi, M. T. (2010). Auditor Choice and Intitutionnel Investor Characteristics After the Enron Scandal in The French Context. Crises et nouvelles problématiques de la Valeur. BAPEPAM (2012). Keputusan Ketua Badan Pengawas Pasar Modal Nomor: KEP-431/BL/2012.
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Beasley, M. S. & Petroni, K. R. (2001). Board Independence dan Audit Firm Type. Auditing: A Journal of Practice and Theory, 20, (1), pp. 97-114. Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research, 15, (1), pp. 1-24. Broye, G. & Weill, L. (2008). Does leverage influence auditor choice? A crosscountry analysis. Applied Financial Economics, 18, (9): 715 – 731. Campa, D. (2013). “Big 4 fee premium” and audit quality: latest evidence from UK listed companies. Managerial Auditing Journal, 28, (8): 680-707. Chi, H.-Y., & Weng, T.-C. (2013). Managerial Legal Liability and Big 4 auditor choice. Journal of Business Research, 13. Citron, D. B. & Manalis, G. (2001). The International Firms as New Entrants to The Statutory Audit Market: An Empirical Analysis of Auditor Selection in Greece, 1993 to 1997. The European Accounting Review, 10, (3): 439-459. Copley, P. A. &
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Universitas Internasional Batam Ivone, Analisis faktor efisiensi dan faktor oportunisme yang mempengaruhi pemilihan auditor pada perusahaan yang terdaftar di Bursa Efek Indonesia repository.uib.ac.id @2015