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Amilia Zulfa
Faculty of Business and Economics, University of Trisakti
Education Languange, Linguistic, Communication & Media

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HOW INDONESIAN STATE-OWNED ENTERPRISES CHOOSE THEIR AUDITOR? Amilia Zulfa
Ensiklopedia Education Review Vol 5, No 2 (2023): Volume 5 No 2 Agustus 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eer.v5i2.1975

Abstract

As a tool to ensure the credibility of financial reports, appointing an external auditor on state-owned enterprises (SOE) is an exciting topic of study since SOE acts as an agent of development that pursues profit only. This study aims to investigate the behavior of Indonesian SOE in the selection of quality auditors by focusing on the determinants of state ownership, size, and complexity. Using a sample of central SOE and local SOE listed on the Indonesia Stock Exchange in 2014-2020, hypothesis testing was carried out using the logistic regression method. The results show that state ownership is negatively correlated with the appointment of Big-4 auditors. Meanwhile, this study reveals that both size and complexity firm variables are positively correlated with the work of Big-4 auditors.
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