Studi Empiris Tentang Pengaruh Kebutuhan Perusahaan Terhadap Pemeriksaan Akuntan Publik Di Jawa Tengah dan Implikasinya Terhadap Pengembangan Profesi Akuntan Publik

Abstract

This research is designed as an empirical research to investigate some factors influencing the manufacturing firms on the demand of public accoun­tant services. These factors include the company size, the amount of company's debt, and the number of stocks owned by management. The measurement of company size include its total assets, equities, sales, and the number of emplofees. The measurement of total company's debt includes the percentage of company's capital structure as well as total debt (current and long­term liabilities) and total equity (total stocks and retained earnings). The measurement of the number of stocks owned by man­agement include the number of stock­ holders of the company, the number of stock­holder who actively participated in managing the firm, the percentage of the stocks owned by the member of management and non­member of management of the firm. For the sake of the research, 110 samples of manufacturing firms in Central Java were taken by using strati­ fied random sampling. The samples were analyzed by regression method. The research finding revealed that the com­ pany size, the company's debt, and the number of stock owned by management significantly influenced the demand for external auditor services for the small, me­ diu ra, and large firms. The bigger the company size and the more company's debt, the greater the possibility of the firms required the audit services by pub­lic accountants. However, the more stocks owned by management, the less the possibility of the finns demand audited by public accoun­tants.