ojs2 has produced an error Message: WARNING: Invalid argument supplied for foreach() In file: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php At line: 149 Stacktrace: File: /home/jab1/public_html/lib/pkp/classes/core/Core.inc.php line 149 Function: PKPApplication->errorHandler(2, "Invalid argument supplied for foreach()", "/home/jab1/public_html/lib/pkp/classes/core/Core.inc.php", 149, Array(6)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRequest.inc.php line 463 Function: Core->isUserAgentBot("Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)") File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 353 Function: PKPRequest->isBot() File: /home/jab1/public_html/plugins/generic/usageEvent/UsageEventPlugin.inc.php line 106 Function: UsageEventPlugin->_buildUsageEvent("TemplateManager::display", Array(5)) File: (unknown) line (unknown) Function: UsageEventPlugin->getUsageEvent("TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/plugins/HookRegistry.inc.php line 89 Function: call_user_func(Array(2), "TemplateManager::display", Array(5)) File: /home/jab1/public_html/lib/pkp/classes/template/PKPTemplateManager.inc.php line 332 Function: HookRegistry->call("TemplateManager::display", Array(5)) File: /home/jab1/public_html/pages/article/ArticleHandler.inc.php line 224 Function: PKPTemplateManager->display("article/article.tpl") File: (unknown) line (unknown) Function: ArticleHandler->view(Array(1), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPRouter.inc.php line 362 Function: call_user_func(Array(2), Array(1), Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPPageRouter.inc.php line 220 Function: PKPRouter->_authorizeInitializeAndCallRequest(Array(2), Object(Request), Array(1), False) File: /home/jab1/public_html/lib/pkp/classes/core/Dispatcher.inc.php line 134 Function: PKPPageRouter->route(Object(Request)) File: /home/jab1/public_html/lib/pkp/classes/core/PKPApplication.inc.php line 178 Function: Dispatcher->dispatch(Object(Request)) File: /home/jab1/public_html/index.php line 64 Function: PKPApplication->execute() Server info: OS: Linux PHP Version: 5.6.40-38+ubuntu18.04.1+deb.sury.org+1 Apache Version: N/A DB Driver: mysql DB server version: 5.7.33-0ubuntu0.16.04.1-log
Voluntary Demand for External Auditing, Internal Auditing, and Audit Committees by Family Business | Widjajanto | Jurnal Akuntansi dan Bisnis

Voluntary Demand for External Auditing, Internal Auditing, and Audit Committees by Family Business

Anis Widjajanto

##article.abstract##


Some research has investigated voluntary demand for auditing (external auditing and internal auditing) by family businesses. The result of the impact of the proportion of nonfamily management in the firm, the proportion of nonfamily representation on the board of director, firm size, and debt on the existence of the external auditing and internal auditing by family businesses is not consistent. This study investigates the impact of the proportion of nonfamily management in the firm, the proportion of nonfamily representation on the board of director, firm size, and debt on the existence of the external auditing, internal auditing and audit committee by family businesses. The respondents are head of accounting department or finance of family businesses. 140 questioners were sent to respondent (mail survey) and 24 were returned and analysed. Result from logistic regression analyses provides support for the hypothesized impact of the two agency proxies (the proportion of nonfamily management in the firm, the proportion of nonfamily representation on the board of director) on demand for external auditing, internal auditing and audit committee. Firm size doesn‟t influence the existence of external auditing, internal auditing and audit committee in family businesses and debt doesn‟t influence the existence of external auditing in family businesses.

References


Abbot, Lawrence J & Susan Parker. 2000. Auditor Selection and Audit Committee Characteristics. Auditing A Journal of Practice & Theory 19(2): 47-66.

Abdel-khalik, A. R. 1993. Why Do Private Companies Demand an Audit? A Case for Organizational Loss of Control. Journal of Accounting, Auditing and Finance. (Winter) 8: 31-52.

Blackwell, D. W., T. R. Noland, and . B. Winters. 1998. The Value of Auditor Assurance: Evidence from Loan Pricing. Journal of Accounting Research 36(1): 57-70.

Carcello, Joseph V. dan Terry L. Neal. 2000. Audit Committee Composition and Auditor Reporting. The Accounting Review 75(4): 453-467.

Carey, P., Roger Simnett dan George Tanewski. 2000. Voluntary Demand for Internal and External Auditing by Familiy Businesses. Auditing A Journal of Practice & Theory 19: 37-51.

Chow, C. W. 1982. The Demand for External Auditing: Size, Debt and Ownership Influences. The Accounting Review. Edisi April: 272-291.

DeZoort, F. T. dan Steven E. Salterio. 2001. The Effects of Corporate Governance Experience and Financial Reporting and Audit Knowledge on Audit Committee Members‟ Judgments. Auditing A Journal of Practice & Theory 20(2): 31-47.

McMullen, Dorothy A. dan K. Raghunandan. 1996. Enhancing Audit Committee Effectiveness. Journal of Accountancy. Edisi Agustus, pp. 79-91.

Raghunandan, K., William J. Read. dan Dasaratha V. Rama. 2001. Audit Committee Composition, “Grey Director,” and Interaction with Internal Auditing. Accounting Horizon. Edisi Juni 15(2): 105-118.

Sharma, S. 2000. Applied Multivariate Techniques. John Willey & Son Inc.

Wolk, Harry I., Michael G. Tearney, dan James L. Dodd. 2001. Accounting Theory A Conceptual and Institutional Approach. Fifth Edition, South-Western Collegge Publishing, Thomson Learning, Ohio, USA.




DOI: http://dx.doi.org/10.20961/jab.v6i2.43

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia


Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic