Journal of Accounting Research, Organization and Economics (JAROE)
Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020

What Determines the Selection of Public Accounting Firms? Case of Listed Mining Companies in Indonesia

Mahfud Mahfud (Syiah Kuala University)
Mirna Indriani (Syiah Kuala University)
Indayani Indayani (Syiah Kuala University)

Article Info

Publish Date
30 Apr 2020

Abstract

Objective – This study aims to determine the effect of institutional ownership, managerial ownership, board size and debt on the selection of public accounting firms in mining sector companies listed on the Indonesia Stock Exchange (IDX).  Design/methodology – This study uses big four and non-big four public accounting firms classification as a proxy of the quality of the firm that will be selected by the company. It utilizes 120 observations during the 2015-2017 period. The analysis technique used is logistic regression.  Results – The results showed that the size of the board of commissioners affected the election of qualified public accountant. While institutional ownership, managerial and debt holdings have no effect on the selection of qualified public accounting firms.

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Journal Info
Journal of Accounting Research, Organization and Economics (JAROE)
Website

Abbrev

JAROE

Publisher

Universitas Syiah Kuala

Subject

Economics, Econometrics & Finance Social Sciences

Description

The scope of JAROE covers business and economics related fields. It receives and publishes conceptual, research, and review papers in business and economics related fields. It aims to be a highly reputable journal which publish high quality articles. Subject areas suitable for publication in JAROE ...