Firm characteristics, demand for external auditing services and financial performance: an empirical study on cooperative enterprises in East Java, Indonesia / Oyong Lisa, Grahita Chandrarin and Edi Subiyantoro

• Main Authors: Oyong, Lisa, Chandrarin, Grahita, Subiyantoro, Edi
• Format: Article
• Language: English
• Published: Faculty of Accountancy 2014
• Subjects: Auditing. Auditors; Financial management. Business finance. Corporation finance
• Online Access: https://ir.uitm.edu.my/id/eprint/12342/1/AJ_OYONG%20LISA%20APMAJ%2014.pdf; https://ir.uitm.edu.my/id/eprint/12342/; https://apmaj.uitm.edu.my/

The purpose of this study is to examine the effects of firm characteristics (consisting of members, cooperative scale and liabilities) on the demand for external auditing services and their implications on financial performance. This study uses secondary data collected from the Department of Small...