Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan JAS (Journal of ASEAN Studies) Journal of Economics, Business, & Accountancy Ventura Economics and Finance in Indonesia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Moch. Doddy Ariefianto
Department Of Accounting, BINUS Graduate Program-Master Accounting, Bina Nusantara University, Jl. Kyai H. Syahdan No.9, Jakarta, 11480
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JAS (Journal of ASEAN Studies)

 1 
THE ROLE OF FINANCIAL STRUCTURE, BUSINESS DRIVE, BUSINESS ENVIRONMENT ON DECISION TO USE AN EXTERNAL AUDITOR ON SMES: EVIDENCE FROM ASEAN COUNTRIES Jonathan Jonathan; Moch. Doddy Ariefianto; Rindang Widuri
JAS (Journal of ASEAN Studies) Vol. 9 No. 2 (2021): Journal of ASEAN Studies
Publisher : Centre for Business and Diplomatic Studies (CBDS) Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jas.v9i2.7070

Abstract

The research examined the role of financial structure, business drive, and business environment that resulted in external audit service adoption in small and medium-sized enterprises (SMEs) within ASEAN countries. Source of data were from the 2015 and 2016 World Bank Enterprise Survey. The research discovers that external audit service adoption is significantly influenced by financial structure, business motivation, and business environment. Additionally, we take into account a number of control variables, including sales, ownership structure, industry sector, and country of origin. The findings indicate a significant positive correlation between sales, ownership structure (partnership vs. sole proprietorship), and external audit adoption for SMEs. From a country-of-origin perspective, it is concluded that audit adoption is significantly higher in Malaysia and the Philippines than in Vietnam. However, audit adoption in Indonesia is significantly lower than in Vietnam, both in terms of awareness and implementation. Other points of interest can be seen in the interaction regression between countries, which indicates the degree of complexity associated with audit adoption when country of origin is taken into account. One significant policy implication is that SMEs can leverage external auditor services to support their growth and, in turn, the economy of the corresponding country.
Co-Authors Agung Nur Probohudono Arifatun Nasihah Ika Dewi Nurida Irwan Trinugroho, Irwan Jonathan Jonathan Juita Tiur Napitulu Muthmainah Muthmainah Perry Warjiyo Rindang Widuri Soenartomo Soepomo Soenartomo Soepomo Soenartomo Soepomo Soenartomo Soepomo Sutaryo Sutaryo Yuswanto Yuswanto Yuswanto Yuswanto