This research is designed as an empirical research to investigate some factors influencing the manufacturing firms on the demand of public accounÂtant services. These factors includeÂ 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,Â Â equities,Â Â sales, and the numberÂ of emplofees. The measurement of total company's debt includes the percentage of company'sÂ capitalÂ structureÂ asÂ well asÂ totalÂ debtÂ (currentÂ Â andÂ Â longÂterm liabilities)Â andÂ total equity (total stocks and retained earnings). The measurement of the number of stocks owned byÂ manÂagement includeÂ Â the number of stockÂ holders of theÂ company,Â Â the number of stockÂholderÂ who activelyÂ participated inÂ managingÂ the firm,Â Â the percentage of the stocksÂ owned byÂ theÂ member of management and nonÂmember of management of the firm.For the sake of the research, 110 samplesÂ ofÂ manufacturingÂ firmsÂ in Central Java were taken by using stratiÂ fiedÂ random sampling.Â TheÂ samples were analyzed by regression method.Â The research finding revealed that the comÂ panyÂ size,Â the company's debt,Â Â and the number of stock owned by management significantlyÂ Â influencedÂ the demand for external auditor services for the small, meÂ diu ra,Â Â Â andÂ Â large firms.Â The bigger the company size andÂ the moreÂ company's debt,Â the greaterÂ the possibility ofÂ Â the firms required the audit services by pubÂlic accountants.However,Â Â the more stocks owned by management, the less the possibility of the finnsÂ demand audited by public accounÂtants.
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