Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Journal of Applied Finance & Accounting
Annastasia Joceline
Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
EXTERNAL AUDITOR APPOINTMENT IN INDONESIAN STATE-OWNED ENTERPRISES: THE ROLE OF POLITICAL CONNECTION AND ACCOUNTING IRREGULARITIES Annastasia Joceline; Gatot Soepriyanto
Journal of Applied Finance and Accounting Vol. 10 No. 1 (2023): Publish on June 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i1.8904

Abstract

This research investigates how political connections and accounting irregularities affect the auditor appointment decision in Indonesian state-owned enterprises. This research considers auditor choice and switching decisions as its dependent variables. Political connection is calculated as a percentage of the firm's board of directors and commissioners with political connections. Accounting irregularities are calculated with Beneish M-Score. Employing the 235 firm-year observations from 2014 to 2018 using logit regression, this research documents the following results: (1) Political connection has a significant negative influence on auditor choice. (2) Accounting irregularities have a weak significant negative influence on auditor choice. (3) Political connection has no significant influence on auditor switching. (4) Accounting irregularities have no significant influence on auditor switching.
Co-Authors Gatot Soepriyanto